Estate of Damon v. Commissioner of Internal Revenue

BVLaw
Full Text of Court Cases
November 27, 1967
3429 Hardware, NEC
332510 Hardware Manufacturing
estate and gift taxation
fair market value (FMV), valuation date

Estate of Damon v. Commissioner of Internal Revenue
49 T.C. 108,1967 U.S. Tax Ct. LEXIS 18
US
Federal Court
United States Tax Court
Atkins

Summary

At issue is the value of the common stock of Bowser, Inc., owned by the decedent.