Estate of Dougherty v. Commissioner

Full Text of Court Cases
May 31, 1990
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
Federal Court
United States Tax Court


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.