Estate of Dieringer v. Commissioner

BVLaw
Full Text of Court Cases
March 30, 2016
6531 Real Estate Agents and Managers
531210 Offices of Real Estate Agents and Brokers
estate and gift taxation
charitable contribution, conflict of interest, discount for lack of marketability (DLOM), minority interest, redemption, controlling interest, voting stock, discount for lack of control (DLOC), nonvoting stock, majority shareholder, discount for lack of voting rights

Estate of Dieringer v. Commissioner
2016 U.S. Tax Ct. LEXIS 9
US
Federal Court
Federal
United States Tax Court
Lewis Olds (appraiser/estate); unknown (IRS)
Kerrigan

Summary

Tax Court says executor of estate in series of post-death measures changed the value and size of decedent’s stock donation and may not claim date-of-death value of assets not actually transferred to family foundation; court affirms estate tax deficiency.
Estate of Dieringer v. Commissioner
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See Also

Manipulation of Valuation of Bequeathed Stock Sinks Charitable Contribution Claim

Tax Court says executor of estate in series of post-death measures changed the value and size of decedent’s stock donation and may not claim date-of-death value of assets not actually transferred to family foundation; court affirms estate tax deficiency.