Estate of Dailey v. Commissioner (I)

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October 3, 2001

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6733 Trusts, Except Educational, Religious, and Charitable
525920 Trusts, Estates, and Agency Accounts
estate and gift taxation
estate tax, gift tax, control, burden of proof
Estate of Dailey v Commissioner (I)
T.C. Memo 2001-263
US
Federal Court
United States Tax Court
Foley

Summary

At issue are the valuation of certain retained and gift interests in a Family Limited Partnership (FLP).

See Also

40% 'Aggregate' Discount: Marketability, Control, and Unrealized Capital Gains

Legal and Court Case Update
December 2001

The IRS determined that decedent's estate owed amounts for estate tax and gift tax deficiencies.