Estate of Young v. Commissioner

Full Text of Court Cases
May 11, 1998
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
Federal Court
United States Tax Court


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

See Also

Young v. Commissioner

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