Hendrix v. Commissioner

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June 15, 2011

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federal taxation
Hendrix v. Commissioner
T.C. Memo 2011-133, 2011 WL 2457401 (U.S. Tax Court)
US
Federal Court
United States Tax Court
Will Frazier
Paris

Summary

Tax Court upholds defined value formula closes, defeating IRS challenges based on lack of arm’s length bargaining and contradiction with public policy.
Hendrix v. Commissioner
PDF, Size: 28 KB

See Also

Tax Court Upholds Defined Value Clause

Legal and Court Case Update
August 2011

Tax Court upholds defined value formula closes, defeating IRS challenges based on lack of arm’s-length bargaining and contradiction with public policy.