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.