Fleming v. Commissioner

BVLaw
Full Text of Court Cases
October 27, 1997

Access the Full Article

This article is available with a subscription to any of these products:
Already a subscriber?  Login
This article is also available for purchase. (4,597 words)   Add to Cart >>
Need help? Contact us:
1-503-479-8200 ext 2 or sales@bvresources.com
6141 Personal Credit Institutions
522291 Consumer Lending
estate and gift taxation
estate tax
Fleming v. Commissioner
T.C. Memo 1997-484, 1997 Tax Ct. Memo LEXIS 566
US
Federal Court
United States Tax Court
Richard P. Bernstein (for estate) <br> Monty L. Harrell (for respondent)
Chiechi

Summary

At issue is the fair market value of the stock interest in a small loan company that was owned by Thomas A. Fleming (decedent) at the date of his death.

See Also

Court Allows Both Minority and Marketability Discounts for 50% Stock Interest

Legal and Court Case Update
December 1997

The issue is the value of a 50% stock interest in a small consumer loan company with a book value of $2,168,839.