Estate of Bruce v. Commissioner

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June 1, 1993

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2086 Bottled and Canned Soft Drinks and Carbonated Waters
312111 Soft Drink Manufacturing
estate and gift taxation
gift tax
Estate of Bruce v. Commissioner
T.C. Memo 1993-244, 1993 Tax Ct. Memo LEXIS 245
US
Federal Court
United States Tax Court
Clapp

Summary

Issue is whether, as a result of sale and redemption of stock of closely held corporation, Shirley A. Bruce made a taxable gift to her son and daughter-in-law, and if so, in what amount.