Estate of Luton v. Commissioner

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October 27, 1994

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0971 Hunting and Trapping, and Game Propagation
114210 Hunting and Trapping
estate and gift taxation
estate tax
Estate of Luton v. Commissioner
T.C. Memo 1994-539, 1994 Tax Ct. Memo LEXIS 550
US
Federal Court
United States Tax Court
Parr

Summary

Issues are value of 78-percent interest in Rancho San Juan, Inc., one-third interest in Dune Lakes, Ltd., and 41.9-percent interest in the Miramonte Liquidating Trust, and penalties for und ...