Estate of Trompeter v. Commissioner (II)

Full Text of Court Cases
January 30, 2002
estate and gift taxation

Estate of Trompeter v. Commissioner (II)
No. 99-70805 (9th Cir. 2002)
Federal Court
9th Circuit
United States Court of Appeals


The Ninth Circuit reversed the Tax Court’s valuation of closely held, preferred stock. It affirmed the Tax Court’s finding that the stock would be redeemed pursuant to its terms. However, it found the Tax Court’s present value calculation was not adequate ...
Estate of Emanuel Trompeter v. CIR (Trompeter II)
PDF, Size: 372 KB

See Also

Tax Court Decision Remanded to Explain Basis for 4% Discount Rate

The Tax Court opinion in this case was abstracted in the March 1998 issue of Shannon Pratt's Business Valuation Update ®.