Summary
The Tax Court refused to permit the estate to use the alternate valuation date because the estate's tax return was filed beyond the time prescribed by law. It additionally permitted the application of a blockage discount (which was uncontested by the IRS ...
Estate of Edward H. Eddy v. CIR
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See Also
Blockage Discount Applied to Small Block of Public Stock
The Tax Court refused to permit the estate to use the alternate valuation date because the estate's tax return was filed beyond the time prescribed by law.