Estate of Leichter v. Commissioner

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March 6, 2003

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5021 Furniture
423210 Furniture Merchant Wholesalers
estate and gift taxation
Estate of Leichter v. Commissioner
T.C. Memo 2003-66, 2003 Tax Ct. Memo LEXIS 66
US
Federal Court
United States Tax Court
Lawerence F. Sherman (for estate on tax return) <br> Burdette Garvin (for estate at trial) <br> John McCallum (for estate at trial) <br> John Thomson (for IRS at trial) <br> Joseph D. Bua (probate referee)
Gerber

Summary

The issue in this estate tax matter was the fair market value of all 20,000 outstanding shares of Harlee International, Inc., a family-owned S corporation.
Estate of Leichter v. Commissioner
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See Also

Tax Court Rejects Experts' Testimony; Tax Return Value Prevails

Legal and Court Case Update
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The issue in this estate tax matter was the fair market value of all 20,000 outstanding shares of Harlee International Inc ., a family-owned S corporation that was an importer and wholesale-distributor of futon and waterbed frames.

Valuation Reports Must Provide Sufficient Detail

Legal and Court Case Update
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The Tax Court considered the valuation of a closely held S corporation.