Kerr v. Commissioner (I)

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December 23, 1999

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estate and gift taxation
gift tax, tiered entity discount
Kerr v. Commissioner (I)
113 T.C. No. 30
US
Federal Court
United States Tax Court
Jacobs

Summary

At issue is the valuation of the FLP interests for federal gift tax purposes.
Kerr v. Commissioner
PDF, Size: 113 KB

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