McCord v. Commissioner (I)

BVLaw
Full Text of Court Cases
May 14, 2003

Access the Full Article

This article and its downloads are available with a subscription to any of these products:
Already a subscriber?  Login
This article is also available for purchase. (27,115 words)   Add to Cart >>
Need help? Contact us:
1-503-479-8200 ext 2 or sales@bvresources.com
6719 Offices of Holding Companies, NEC
551112 Offices of Other Holding Companies
estate and gift taxation
McCord v. Commissioner (I)
120 T.C. No. 13 2003 U.S. Tax Ct. LEXIS 16
US
Federal Court
United States Tax Court
William H. Frazier, ASA (for petitioners) <br> Mukesh Bajaj, Ph.D. (for IRS)
Halpern

Summary

Business Valuation and Taxes: Procedure, Law and Perspective ...
McCord v. Commissioner (I)
PDF, Size: 159 KB

See Also

Tax Court Rejects Pre-IPO Studies, Finds DLOM Accounts for More Than Illiquidity

Legal and Court Case Update
July 2003

Petitioners Charles T. and Mary S. McCord gifted interests in McCord Interests Ltd. LLP (MIL) to their four children, trusts for the benefit of the children, and two charitable organizations by way of assignment agreements.