Estate of Cyril I. Magnin v. CIR (III)

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February 12, 2001

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estate and gift taxation
Estate of Cyril I. Magnin v. CIR (III)
T.C. Memo. 2001-31
US
Federal Court
United States Tax Court
Stephen A. Stewart <br> Bryan H. Browning <br>
Ruwe

Summary

The Tax Court considered whether a decedent received adequate and full consideration under an agreement executed in 1951. The Ninth Circuit determined that the proper measure of valuing adequate and full consideration was the actuarial value of the remain ...
Estate of Cyril I. Magnin (Magnin III) v. CIR
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