Estate of Bessie I. Mueller v. CIR

BVLaw
Full Text of Court Cases
November 5, 1996
3999 Manufacturing Industries, NEC
339999 All Other Miscellaneous Manufacturing
estate and gift taxation

Estate of Bessie I. Mueller v. CIR
107 T.C. No. 13
US
Federal Court
United States Tax Court
Ruwe

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 ...