Estate of Grant v. Commissioner of Internal Revenue

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Full Text of Court Cases
April 6, 1999
estate and gift taxation

Estate of Grant v. Commissioner of Internal Revenue
T.C. Memo 1999-115,1999 Tax Ct. Memo LEXIS 137
US
Federal Court
United States Tax Court
Gerber

Summary

At issue is respondent's valuation of stock.

See Also

Motion to Amend Granted

In response to a notice of deficiency, petitioner filed a petition alleging error in respondent's valuation of stock.

Estate of Grant v. CIR

In this case, the petitioner sought leave to amend the petition to include facts learned from Freedom of Information Act requests regarding the agent's report on the valuation of the stock at issue in a deficiency notice.