Summary
A magistrate for the District Court for the Western District of Virginia denied the estate a valuation reduction for estate taxes and attendant costs paid by the estate after the gifts had been included in the decedent's gross estate because the gifts wer ...
Estate of Frank Armstrong, Jr. v. United States of America
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See Also
Contingencies Do Not Reduce the Value of Stock When They Are Speculative on the Date of Transfer
The U.S. District Court for the Western District for Virginia considered the value of stock gifted to the decedent's children within three years of the decedent's death.