Estate of Cyril Magnin v. Commissioner (II)

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July 18, 2007

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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
US
Federal Court
United States Tax Court
Bryan Browning, ASA (for estate)<br>Stephen Stewart, ASA (for IRS)
Ruwe
Estate of Cyril Magnin v. Commissioner, T.C.
PDF, Size: 95 KB

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Legal and Court Case Update
April 2001

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.