Estate of Cyril Magnin v. Commissioner (II)

Full Text of Court Cases
July 18, 2007
5621 Women's Clothing Stores
448120 Women's Clothing Stores
estate and gift taxation
control premium, estate tax, fair market value (FMV)

Estate of Magnin v. Commissioner (II)
T.C. Memo. 2001-31, 2001 Tax Ct. Memo LEXIS 41
Federal Court
United States Tax Court
Bryan Browning, ASA (for estate)<br>Stephen Stewart, ASA (for IRS)

Estate of Cyril Magnin v. Commissioner, T.C.
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See Also

The IRS' 'More Reliable' Valuation Accepted Over Estate Valuation

This case involves a hearing on remand from the 9th Circuit to provide sufficient analysis of the consideration value of common and preferred stock in two closely held companies transferred and received by Cyril Magnin, the life estate holder.