Estate of Berg v. Commissioner

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Full Text of Court Cases
June 20, 1991

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6512 Operators of Nonresidential Buildings
531120 Lessors of Nonresidential Buildings (except Miniwarehouses)
estate and gift taxation
estate tax
Estate of Berg v. Commissioner
T.C. Memo 1991-279, 1991 Tax Ct. Memo LEXIS 322
US
Federal Court
United States Tax Court
Wright

Summary

Issues are appropriate minority and marketability discounts to be applied to petitioner's stock in a closely held real estate holding company, and underpayment penalties.