Gloeckner v. Commissioner

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March 25, 1996

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5191 Farm Supplies
424910 Farm Supplies Merchant Wholesalers
estate and gift taxation
Gloeckner v. Commissioner
T.C. Memo 1996-149
US
Federal Court
United States Tax Court
Henry Sherman (for respondent)
Halpern

Summary

At issue is the value of shares of stock in a horticultural corporation that Gloeckner (decedent) owned on the date of his death.

See Also

Taxpayer Offers No Expert Evidence; Court Reaches Unexplained Conclusion

Legal and Court Case Update
June 1996

The issue is the value of a controlling interest in the stock of a wholesale horticultural company as of the decedent's estate's alternate valuation date, Jan. 21, 1991.