Estate of Dailey v. Commissioner (II)

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December 9, 2002

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estate and gift taxation
Estate of Dailey v. Commissioner (II)
T.C. Memo 2002-301
US
Federal Court
United States Tax Court
Jeffrey A. Schumacher (for petitioners)
Foley

Summary

At issue is whether respondent's position relating to the valuation issue was substantially justified, and whether costs relating to the FLP issue are reasonable.

See Also

IRS Reliance on Valuation Position Substantially Justified

Legal and Court Case Update
February 2003

This case is a follow-up to the substantive issues addressed in Estate of Dailey v. Commissioner, T.C. Memo 2001-263 (U.S. Tax Ct. Oct. 3, 2001), which was abstracted in the December 2001 issue of the Business Valuation Update.