Casey v. Commissioner

Full Text of Court Cases
March 27, 1996
estate and gift taxation
control, marketability

Casey v. Commissioner
T.C. Memo 1996-156, 1996 Tax Ct. Memo LEXIS 166
Federal Court
United States Tax Court


At issue is the amount of discount applied to the fair market value of certain property included in the estate.

See Also

Discount From NAV Issue in Liquidating Trust Value

The issue is the value of a 5% interest in a liquidating trust. The only dispute is the appropriate discount from NAV.