Estate of Blount v. Commissioner (I)

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May 12, 2004
1611 Highway and Street Construction, Except Elevated Highways
237310 Highway, Street, and Bridge Construction
estate and gift taxation
estate tax

Estate of Blount v. Commissioner (I)
T.C. Memo. 2004-116
US
Federal Court
United States Tax Court
R. Douglas Wright
John T. Grizzle (for estate) <br> Gerald M. Fodor (for estate) <br> James R. Hitchner (for IRS)
Gale

Summary

The issue in this estate tax case was the value of decedent’s interest in a closely held company on the date of his death.
Estate of Blount v. Commissioner (I)
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See Also

Related Parties’ Buy-Sell Agreement Disregarded, but Life Insurance Proceeds Included in Value

The issue in this estate tax case was the value of decedent’s interest in a closely held company on the date of his death.