Estate of Petter v. Commissioner (II)

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August 4, 2011

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6733 Trusts, Except Educational, Religious, and Charitable
federal taxation
Estate of Petter v. Commissioner (II)
2011 WL 3332532 (C.A. 9)
US
Federal Court
9th Circuit
United States Court of Appeals
Moss Adams, LLP
Bybee

Summary

Ninth Circuit upholds defined value, formula allocation clauses against IRS argument that they require a condition precedent—i.e., an IRS audit and/or determination of fair market value.
Estate of Petter v. Commissioner (II)
PDF, Size: 89 KB

See Also

9th Circuit Upholds Defined Value Clause

Legal and Court Case Update
October 2011

9th Circuit upholds defined value, formula allocation clauses against IRS argument that they require a condition precedent—i.e., an IRS audit and/or determination of fair market value.