Summary
Business Valuation and Taxes: Procedure, Law and Perspective ...
Estate of Maggos v. Commissioner
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A Gift to the 'Next Generation'
The issue in this case is whether the decedent's redemption of 567 shares to Pepsi-Cola Alton Bottling Inc. (PCAB) was indeed a gift to her son, who ran the company.
Redemption for Less Than Fair Market Value Is Taxable Gift
The issue in this case is whether the decedent's redemption of 567 shares to Pepsi-Cola Alton Bottling Inc. (PCAB) was indeed a gift to her son, who ran the company.
Earnings Methods Used to Value Pepsi-Cola Bottler
The Tax Court determined the value of decedent's controlling interest in a bottling company for the gift tax.