Estate of Green v. Commissioner

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December 29, 2003

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6712 Offices of Bank Holding Companies
551111 Offices of Bank Holding Companies
estate and gift taxation
estate tax
Estate of Green v. Commissioner
T.C. Memo 2003-348, 2003 Tax Ct. Memo LEXIS 348
US
Federal Court
United States Tax Court
Gary L. Schroeder (for estate), William C. Herber (for respondent)
Thornton

Summary

DLOM supported by restricted stock studies upheld while neither expert's minority interest discounts are upheld for lack of supporting analysis (therefore higher discount used).
Estate of Green v. Commissioner
PDF, Size: 42 KB

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