Cidulka v. Commissioner

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March 25, 1996

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7312 Outdoor Advertising Services
541850 Indoor and Outdoor Display Advertising
estate and gift taxation
control, depreciation
Cidulka v. Commissioner
T.C. Memo 1996-149
US
Federal Court
United States Tax Court
Scott

Summary

At issue is the valuation of gifts made by decedent in the years 1980, 1981, and 1982 of stock in State Outdoor Advertising, Inc. (SOAI) for gift and estate tax purposes.

See Also

Court Rejects Income Approach, Says Stock Worth Adjusted NAV

Legal and Court Case Update
May 1996

The major issue was the value of stock in an outdoor advertising sign company (SOAI) that the company redeemed on Jan. 25, 1982.