Summary
The Tax Court rejected the estate's claim for equitable recoupment of taxes paid based on a valuation of the estate's stock. The estate reported the value of the stock to be $1,505 per share; however, 67 days after the valuation date it sold the stock fo ...
Estate of Bessie I. Mueller v. CIR
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See Also
Main Event in Equitable Recoupment Defined as Overall Additional Tax
The Tax Court rejected the estate's claim for equitable recoupment of taxes paid based on a valuation of the estate's stock. The estate reported the value of the stock to be $1,505 per share; however, 67 days after the valuation date it sold the stock fo ...