Casey v. Commissioner

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Full Text of Court Cases
March 27, 1996

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estate and gift taxation
control, marketability
Casey v. Commissioner
T.C. Memo 1996-156, 1996 Tax Ct. Memo LEXIS 166
US
Federal Court
United States Tax Court
Gerber

Summary

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

Legal and Court Case Update
June 1996

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