Estate of Hall v. Commissioner

BVLaw
Full Text of Court Cases
February 14, 1989

Access the Full Article

This article and its downloads are available with a subscription to any of these products:
Already a subscriber?  Login
This article is also available for purchase. (10,026 words)   Add to Cart >>
Need help? Contact us:
1-503-479-8200 ext 2 or sales@bvresources.com
2771 Greeting Cards
323111 Commercial Printing (except Screen and Books)
estate and gift taxation
private company valuation, discount, fair market value (FMV), stock, book value, recapitalization, price to revenue approach, comparable, guideline public company method (GPCM)
Estate of Hall v. Commissioner
92 T.C. 312
US
Federal Court
United States Tax Court
George B. Weiksner and William A. Shutzer (for petitioner) Lynn McCrary (for respondent)
Cohen

Summary

At issue is the value for estate tax purposes of decedent's equity interest in Hallmark Cards, Inc.
Estate of Hall v. Commissioner
PDF, Size: 202 KB