Estate of Huntsman v. Commissioner

BVLaw
Full Text of Court Cases
August 17, 1976
3441 Fabricated Structural Metal
332312 Fabricated Structural Metal Manufacturing
estate and gift taxation
estate tax

Estate of Huntsman v. Commissioner
66 T.C. 861
US
Federal Court
United States Tax Court
Simpson

Summary

Issue is fair market value of the decedent's stock, including how certain life insurance proceeds payable to corporations are to be taken into consideration.