Estate of Davis v. Commissioner

Full Text of Court Cases
June 30, 1998
6719 Offices of Holding Companies, NEC
551112 Offices of Other Holding Companies
estate and gift taxation

Estate of Davis v. Commissioner
110 T.C. 530, 110 T.C. No. 35, 1998 U.S. Tax Ct. LEXIS 35
Federal Court
United States Tax Court
Alex Howard (for estate)<br>Shannon Pratt (for estate)<br>John Thomson (for IRS)


Business Valuation and Taxes: Procedure, Law and Perspective ...
Estate of Davis v. Commissioner
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See Also

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The issue in this case was the value of each of two 25-share blocks (out of 97 shares outstanding) of ADDI&C, gifted on Nov. 21, 1992.