Crosby v. Commissioner

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Full Text of Court Cases
February 14, 1996

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estate and gift taxation
discounted cash flow (DCF), marketability
Crosby v. Commissioner
923 F. Supp. 896
US
Federal Court
Mississippi
United States District Court
Scott Hakala (for defendant) Christopher Mercer (for plaintiff)
Russell

Summary

At issue is the value of a promissory note owned by the decedent on the date of her death.

See Also

Many Factors Affect Value of Unsecured Note Receivable

Legal and Court Case Update
March 1996

The issue was the value of a note in the estate as of April 28, 1988.