Summary
Business Valuation and Taxes: Procedure, Law and Perspective ...
Estate of Heck v. Commissioner
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See Also
Tax Court Rejects Use of Single 'Similar' Comparable
This issue in this estate tax matter was the fair market value of decedent's 630 shares (a 39.62% interest) in F. Korbel & Bros. Inc. on Feb. 15, 1995, her date of death.