Estate of Andrews v. Commissioner of Internal Revenue

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Full Text of Court Cases
November 29, 1982

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6512 Operators of Nonresidential Buildings
531120 Lessors of Nonresidential Buildings (except Miniwarehouses)
estate and gift taxation
buy-sell agreement, estate tax, fair market value (FMV)
Estate of Andrews v. Commissioner of Internal Revenue
79 T.C. 938,1982 U.S. Tax Ct. LEXIS 12
US
Federal Court
United States Tax Court
Sigurd Wendin and Orville Lefko (for petitioner) Edward Bard and James M. McKenzie (for respondent)
Whitaker

Summary

At issue is the date-of-death fair market value of shares of stock held by decedent in four closely held corporations.