Eisenberg v. Commissioner

Full Text of Court Cases
August 18, 1998
6719 Offices of Holding Companies, NEC
551112 Offices of Other Holding Companies
estate and gift taxation
fair market value (FMV)

Eisenberg v. Commissioner
155 F.3d 50, 1998 U.S. App. LEXIS 20109
Federal Court
2nd Circuit
United States Court of Appeals


At issue is the valuation reduction for capital gains tax liabilities of appellant's gifted shares of stock.

See Also

2nd Circuit Reverses Eisenberg, Allows Discount for Capital Gains Tax

This decision reverses the U.S. Tax Court decision, which disallowed a discount from net asset value reflecting potential capital gains taxes for a C corporation with a piece of commercial real estate as its major asset.