Estate of Mitchell v. Commissioner (II)

Full Text of Court Cases
May 2, 2001
2844 Perfumes, Cosmetics, and Other Toilet Preparations
325620 Toilet Preparation Manufacturing
estate and gift taxation
estate tax, fair market value (FMV), burden of proof

Estate of Mitchell v. Commissioner (II)
250 F.3d 696, 2001 U.S. App. LEXIS 7990
Federal Court
9th Circuit
United States Court of Appeals


Estate claimed Tax Court erred by failing to provide a detailed explanation of the methodology used to calculate FMV, miscalculating the value, and failing to shift the burden of proof.
Estate of Mitchell v. Commissioner (II)
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See Also

9th Circuit Vacates and Remands Tax Court's Valuation in Mitchell

In this ongoing estate tax proceeding, the Estate of Paul Mitchell (Estate) appealed the U.S. Tax Court's decision allowing the Commissioner of the IRS to assess an additional $2,404,571 in federal estate taxes.