Estate of Jameson v. Commissioner

Full Text of Court Cases
February 9, 1999
0811 Timber Tracts
113110 Timber Tract Operations
estate and gift taxation

Estate of Jameson v. Commissioner
T.C. Memo 1999-43, 77 T.C.M 1383
Federal Court
United States Tax Court
John H. Lax, CMA, ASA (for estate)<br>G. Clyde Buck (for estate)<br>Francis X. Burns (for IRS)


Business Valuation and Taxes: Procedure, Law and Perspective ...
Estate of Jameson v. Commissioner
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See Also

Holding Company Valued Using Asset Method; Small Marketability Discount Applied

The primary issue in this estate tax matter was the fair market value of decedent's 98% stock interest in Johnco Inc., a holding company with timberland as its principal asset.