Estate of Thompson v. Commissioner (II)

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August 23, 2007
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estate and gift taxation

Estate of Thompson v. Commissioner (II)
2007 U.S. App. LEXIS 20066
US
Federal Court
2nd Circuit
United States Court of Appeals
Joshua M. Rubins
George Goerig and Paul Wichorek (estate); Brian Becker (IRS)
Jacobs

Summary

Second Circuit rejects taxpayer’s contention that should IRS fail its burden of proof, then the court must defer to estate’s valuation analysis.
Estate of Thompson v. Commissioner (II)
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See Also

IRS Burden of Proof Does Not Obviate Errors in Taxpayer Valuation

2nd Circuit rejects taxpayer’s contention that, should IRS fail its burden of proof, then the court must defer to estate’s valuation analysis.