Estate of Bennett v. Commissioner

Full Text of Court Cases
February 1, 1993
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
Federal Court
United States Tax Court


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

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.