Estate of Mitchell v. Commissioner (III)

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April 9, 2002

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2844 Perfumes, Cosmetics, and Other Toilet Preparations
325620 Toilet Preparation Manufacturing
estate and gift taxation
estate tax
Estate of Mitchell v. Commissioner (III)
T.C. Memo 2002-98, 2002 Tax Ct. Memo Lexis 100
US
Federal Court
United States Tax Court
George B. Weiksner (for estate) <br> Kenneth W. McGraw (for estate) <br> Martin D. Hannan (for IRS) <br> E. James Brennan (for IRS)
Jacobs

Summary

The Tax Court, reaching the same final valuation conclusion, again applied a 35% discount on remand.
Estate of Mitchell v. Commissioner (III)
PDF, Size: 85 KB

See Also

29% Lack of Control, 6% Lack of Marketability Discount for a 49% Interest

Legal and Court Case Update
June 2002

This case is on a remand from the 9th Circuit Court of Appeals.