Gross v. Commissioner (I)

Full Text of Court Cases
July 29, 1999
2086 Bottled and Canned Soft Drinks and Carbonated Waters
312111 Soft Drink Manufacturing
estate and gift taxation
cost of capital, discount for lack of marketability (DLOM), s corporation, capital asset pricing model (CAPM)

Gross v. Commissioner (I)
T.C. Memo 1999-254, 1999 Tax Ct. Memo LEXIS 290
Federal Court
United States Tax Court
David O. McCoy, CBA (for taxpayer); Charles A. Wilhoite, CPA/ABV, ASA (for taxpayer); Mukesh Bajaj, Ph.D. (for IRS)


Business Valuation and Taxes: Procedure, Law and Perspective ...
Gross v. Commissioner
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See Also

Not Necessary to Tax Affect Pepsi Bottler S Corp Earnings

Petitioners in this case were gifted a total of 373.5 shares of common stock out of 19,680 outstanding shares in G&J Pepsi-Cola Bottlers Inc. (an S corporation) from their parents, and each filed a Form 709 (United States Gift and Generation Skipping Transfer Tax Return) in a timely manner.