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

Full Text of Court Cases
February 12, 2001
5311 Department Stores
452210 Department Stores
estate and gift taxation

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


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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