Gloeckner v. Commissioner

Full Text of Court Cases
March 25, 1996
5191 Farm Supplies
424910 Farm Supplies Merchant Wholesalers
estate and gift taxation

Gloeckner v. Commissioner
T.C. Memo 1996-149
Federal Court
United States Tax Court
Henry Sherman (for respondent)


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

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.