Estate of Dougherty v. Commissioner

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May 31, 1990

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6733 Trusts, Except Educational, Religious, and Charitable
525920 Trusts, Estates, and Agency Accounts
estate and gift taxation
estate tax
Estate of Dougherty v. Commissioner
T.C. Memo 1990-274, 1990 Tax Ct. Memo LEXIS 292
US
Federal Court
United States Tax Court
Hamblen

Summary

Issue is the fair market value of the decedent's 100-percent beneficial interest in the A. L. Dougherty Revocable Trust of 1964, which owned all of the stock of A. L. Dougherty Co., Inc.