Estate of Titus v. Commissioner

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August 29, 1989

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6712 Offices of Bank Holding Companies
551111 Offices of Bank Holding Companies
estate and gift taxation
estate tax, holding company
Estate of Titus v. Commissioner
T.C. Memo 1989-466
US
Federal Court
United States Tax Court
Gerber

Summary

Issue was the fair market value of 2,148 shares in a one-bank holding company.