Estate of Doris F. Kahn v. CIR

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Full Text of Court Cases
November 17, 2005
6798 Real Estate Investment Trusts
estate and gift taxation

Estate of Doris F. Kahn v. CIR
125 T.C. No. 11 (2005)
US
Federal Court
United States Tax Court
Jason W. Anderson, Jonathan E. Strouse, Laurie A. Nasky
Goeke

Summary

The full Tax Court concluded that a discount was not applicable to individual retirement accounts (IRAs) to account for the built-in gains that would be taxable to estate or beneficiaries upon their distribution. It rejected various analogies to lottery p ...
Estate of Doris F. Kahn v. CIR
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See Also

No Discounts Applicable to IRAs

The full Tax Court concluded that a discount was not applicable to individual retirement accounts (IRAs) to account for the built-in gains that would be taxable to estate or beneficiaries upon their distribution.