Estate of Litchfield v. Commissioner

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January 29, 2009

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6733 Trusts, Except Educational, Religious, and Charitable
525920 Trusts, Estates, and Agency Accounts
federal taxation
Estate of Litchfield v. Commissioner
2009 WL 211421 (U.S. Tax Court)
US
Federal Court
United States Tax Court
John M Olivieri, Lydia Branche, Mark D Allison, Shawna Early
Swift

Summary

Tax Court considers determination of discounts for embedded capital gains taxes, lack of control, and lack of marketability for estate’s interests in two closely held companies, one owning primarily farm land and the other marketable securities.
Estate of Litchfield v. Commissioner
PDF, Size: 75 KB

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Tax Court considers determination of discounts for embedded capital gains taxes, lack of control, and lack of marketability for estate’s interests in two closely held companies, one owning primarily farm land and the other marketable securities.