Huber v. Commissioner

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May 9, 2006

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2435 Hardwood Veneer and Plywood
321211 Hardwood Veneer and Plywood Manufacturing
estate and gift taxation
Huber v. Commissioner
2006 Tax Ct. Memo LEXIS 97
US
Federal Court
United States Tax Court
Arthur D. Sederbaum, Catherine G. Schmidt, Joseph Boylan, Stephen P. Younger, Walter Leurs
Ernst & Young (company appraisers)
Goeke

Summary

Court considers whether family gifts of closely-held stock were “arms length,” sufficient to support 50% discounts ...
Huber v. Commissioner
PDF, Size: 36 KB

See Also

‘Friends and Family’ Gifts of Private Stock Support 50% DLOM

Legal and Court Case Update
July 2006

Court considers whether family gifts of closely held stock were “arm's length,” sufficient to support 50% discounts.