Summary
At issue is the fair market value of decendent's stock in J.R. Simplot Co.
See Also
Tax Court Accords Superpremium to Small Voting Block and Allows Deduction of 100% of Trapped-In Capital Gains Tax
Chris Mercer, president of Mercer Capital Management Inc., a leading independent business appraisal firm, abstracts and analyzes what is sure to be one of the most discussed U.S. Tax Court of 1999.