Estate of Young v. Commissioner

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May 11, 1998

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6531 Real Estate Agents and Managers
531311 Residential Property Managers
estate and gift taxation
discount for lack of marketability (DLOM), fractional interest
Estate of Young v. Commissioner
110 T.C. 297, 1998 U.S. Tax Ct. LEXIS 24
US
Federal Court
United States Tax Court
Wright.

Summary

Issues were whether properties were joint or community property, whether a marketability or fractional interest discount was applicable.

See Also

Young v. Commissioner

Legal and Court Case Update
July 1998

Respondent determined an estate tax deficiency of $154,545.