Estate of Williams v. Commissioner

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February 12, 1998

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0811 Timber Tracts
113110 Timber Tract Operations
estate and gift taxation
Estate of Williams v. Commissioner
T.C. Memo 1998-59, 75 T.C.M. 1276
US
Federal Court
United States Tax Court
Donald C. Wiggins (for estate)<br>Frank Scruby (for estate)<br>Donald M. Pitts (for estate)
Colvin

Summary

Business Valuation and Taxes: Procedure, Law and Perspective ...
Estate of Williams v. Commissioner
PDF, Size: 44 KB

See Also

Court Decides 44% Total Discount on Undivided Real Estate Parcels

Legal and Court Case Update
March 1998

The Tax Court decision in the case of Estate of Ellie B. Williams adds to the body of law on the valuation of undivided real estate interests.