Estate of Frank v. Commissioner

BVLaw
Full Text of Court Cases
March 28, 1995

Access the Full Article

This article is available with a subscription to any of these products:
Already a subscriber?  Login
This article is also available for purchase. (5,860 words)   Add to Cart >>
Need help? Contact us:
1-503-479-8200 ext 2 or sales@bvresources.com
7011 Hotels and Motels
721110 Hotels (except Casino Hotels) and Motels
estate and gift taxation
estate tax
Estate of Frank v. Commissioner
T.C. Memo 1995-132, 1995 Tax Ct. Memo LEXIS 178
US
Federal Court
United States Tax Court
Parr

Summary

Issues are whether 91 shares of common stock are includable in decedent's gross estate pursuant to sections 2038(a)(1) and 2035(d)(2), and valuation of the stock.