Estate of Strangi v. Commissioner (I)

Full Text of Court Cases
November 30, 2000
6733 Trusts, Except Educational, Religious, and Charitable
525920 Trusts, Estates, and Agency Accounts
estate and gift taxation
estate tax, fair market value (FMV), gift tax

Estate of Strangi v. Commissioner (I)
115 T.C. 478, 115 T.C. No. 35, 2000 U.S. Tax Ct. LEXIS 89
Federal Court
United States Tax Court


At issue is the fair market value of decedent's interest in the Strangi Family Limited Partnership at the date of death.

See Also

Same Day Case Makes Interesting Addendum to Knight

In 1993 and 1994, decedent Albert Strangi was suffering severe medical problems.