Donald J. Janda v. CIR

Full Text of Court Cases
February 2, 2001
estate and gift taxation

Donald J. Janda v. CIR
T.C. Memo. 2001-24
Federal Court
United States Tax Court
Gary L. Wahlgren <br> Phillip J. Schneider <br>


The U.S. Tax Court valued minority interests in a company holding cash, marketable security and a controlling interest in a rural bank. The bank was valued by reference to comparable sales of privately held rural banks. The company was valued using its ne ...
Donald J. Janda v. CIR
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