Estate of Furman v. Commissioner

Full Text of Court Cases
April 30, 1998
5812 Eating and Drinking Places
722513 Limited-Service Restaurants
estate and gift taxation

Estate of Furman v. Commissioner
T.C. Memo 1998-157
Federal Court
United States Tax Court


Business Valuation and Taxes: Procedure, Law and Perspective ...
Estate of Furman v. Commissioner
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See Also

Tax Court Applies 40% Combined Discount to Arrive at Fair Market Value

Before the Tax Court, for purposes of determining the taxable gifts of Royal G. Furman, and the taxable gifts and taxable estate of Maude G. Furman, is the determination of the fair market value of shares in Furman's Inc. (FIC), a closely held company.