Estate of Hall v. Commissioner

Full Text of Court Cases
February 14, 1989
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
Federal Court
United States Tax Court
George B. Weiksner and William A. Shutzer (for petitioner) Lynn McCrary (for respondent)


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