Estate of Hoffman v. Commissioner

Full Text of Court Cases
May 9, 2001
6531 Real Estate Agents and Managers
531210 Offices of Real Estate Agents and Brokers
estate and gift taxation
cost of capital, net asset value, capitalization rate, estate tax, fair market value (FMV), net cash flow, present value, small stock premium, partnership interest, unsystematic risk

Estate of Hoffman v. Commissioner
2001 Tax Ct. Memo LEXIS 136
Federal Court
United States Tax Court
Mark Mitchell (for respondent) <br> Benjamin Bishop (for estate)


At issue is the fair market value of property interests held by decedent at the time of her death.

See Also

Appraisers Apply Myriad of Valuation Techniques to Various Estate Holdings

Marcia Hoffman's (decedent) estate held a 27.5% interest in Clubside Partnership, which was family owned.