Estate of Dailey v. Commissioner (I)

Full Text of Court Cases
October 3, 2001
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
Federal Court
United States Tax Court


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

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