Estate of Fontana v. Commissioner

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Full Text of Court Cases
March 28, 2002

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estate and gift taxation
estate tax, internal revenue service (IRS)
Estate of Fontana v. Commissioner
118 T.C. 318, 118 T.C. No. 16, 2002 U.S. Tax Ct. LEXIS 17
US
Federal Court
United States Tax Court
Thomas E. Higgins (for estate)<br>John A. Thomson, ASA, MAI (for IRS)
Foley

Summary

The issue was whether two blocks of stock had to be aggregated for valuation purposes.
Estate of Fontana v. Commissioner
PDF, Size: 16 KB

See Also

Stock Held Pursuant to GPA Aggregated With Stock Held Outright for Valuation Purposes

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