Estate of Bennett v. Commissioner

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February 1, 1993

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1542 General Contractors-Nonresidential Buildings, Other than Industrial Buildings and Warehouses
236220 Commercial and Institutional Building Construction
estate and gift taxation
estate tax
Estate of Bennett v. Commissioner
T.C. Memo 1993-34, 1993 Tax Ct. Memo LEXIS 47
US
Federal Court
United States Tax Court
Parker

Summary

Issues are FMV of 100,000 shares of stock in Fairlawn Plaza Development, Inc. and whether petitioner is liable for an addition to tax for a valuation understatement.

See Also

Estate of Bennett v. Commissioner

Legal and Court Case Update
February 1, 1993

At issue was the fair market value of a 100% controlling position in the stock of a real estate holding and management company as of Aug. 27, 1985.