Adams v. U.S. (I)

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Full Text of Court Cases
March 17, 1999

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6798 Real Estate Investment Trusts
531190 Lessors of Other Real Estate Property
estate and gift taxation
fair market value (FMV), assignee interest
Adams v. United States (I)
US
Federal Court
Texas
United States District Court
Fitzwater

Summary

At issue is the price that a hypothetical buyer would pay on the valuation date for a 25% assignee interest in a dissolved Texas general partnership.

See Also

Adams v. United States (I)

Legal and Court Case Update
December 1999

The dispute in this case focuses on disagreement regarding discounts that the court should apply to reach the actual value of a 25% assignee interest.