Estate of Davis v. Commissioner

BVLaw
Full Text of Court Cases
June 30, 1998

Access the Full Article

This article and its downloads are available with a subscription to any of these products:
Already a subscriber?  Login
This article is also available for purchase. (12,999 words)   Add to Cart >>
Need help? Contact us:
1-503-479-8200 ext 2 or sales@bvresources.com
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
US
Federal Court
United States Tax Court
Alex Howard (for estate)<br>Shannon Pratt (for estate)<br>John Thomson (for IRS)
Chiechi

Summary

Business Valuation and Taxes: Procedure, Law and Perspective ...
Estate of Davis v. Commissioner
PDF, Size: 67 KB

See Also

Tax Court Recognizes Discount for Trapped-In Capital Gains

Legal and Court Case Update
August 1998

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.