Estate of Keitel v. Commissioner

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August 6, 1990

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7011 Hotels and Motels
721110 Hotels (except Casino Hotels) and Motels
estate and gift taxation
estate tax
Estate of Keitel v. Commissioner
T.C. Memo 1990-416
US
Federal Court
United States Tax Court
Paul M. Hayes (for petitioner) Richard M. Chaiken (for expert)
Jacobs

Summary

At issue is the fair market value of decendent's motel complex and the valuation of the motel stock.