Janis v. Commissioner

Full Text of Court Cases
May 12, 2004
8412 Museums and Art Galleries
712110 Museums
estate and gift taxation

Janis v. Commissioner
2004 Tax Ct. Memo LEXIS 116
Federal Court
United States Tax Court
Andrew J. Wilson, Brian D. Caplan, Lydia A. Branche, Michael Schlesinger, Shawna A. Early, Vicki G. Cheikes


In this tax case the issue was the value of an art gallery.
Janis v. Commissioner
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See Also

Petitioners’ Basis in Inherited Art Collection Is the Value Determined for Federal Estate Tax Purposes

The U.S. Tax Court determined the petitioners’ basis in an art collection inherited from their father.