Estate of Jameson v. Commissioner

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September 18, 2001

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6719 Offices of Holding Companies, NEC
551112 Offices of Other Holding Companies
estate and gift taxation
estate tax, holding company
Estate of Jameson v. Commissioner
267 F.3d 366, 2001 U.S. App. LEXIS 20598
US
Federal Court
5th Circuit
United States Court of Appeals
Clyde Buck (for estate)<br>John Lax, AM, CMA (for estate)<br>Francis Burns (for IRS)
Jones

Summary

At issue is whether the Tax Court erred in valuing assets of Johnco, Inc. ("Johnco"), a holding company that is part of the estate.

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The issue on appeal was whether the Tax Court erred in the valuation of closely held stock and improperly denied a full discount for capital gains liability.