Estate of Bosca v. Commissioner

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July 8, 1998

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5137 Women's, Children's, and Infants' Clothing and Accessories
424330 Women's, Children's, and Infants' Clothing and Accessories Merchant Wholesalers
estate and gift taxation
Estate of Bosca v. Commissioner
T.C. Memo 1998-251, 1998 Tax Ct. Memo LEXIS 252
US
Federal Court
United States Tax Court
Jeffrey L. Bassin (for plaintiff)<br>Stephen J. Neubeck (for defense)
Whalen

Summary

Business Valuation and Taxes: Procedure, Law and Perspective ...
Estate of Bosca v. Commissioner
PDF, Size: 39 KB

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The issue for decision in these consolidated cases is the value of the gifts that the decedent made to his two sons, by means of a 1990 transaction in which he and his wife exchanged voting common stock in his closely held corporation for nonvoting common stock, with the result that his two sons ended up owning all of the voting stock of the corporation.