McCord v. Commissioner (I)

Full Text of Court Cases
May 14, 2003
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
Federal Court
United States Tax Court
William H. Frazier, ASA (for petitioners) <br> Mukesh Bajaj, Ph.D. (for IRS)


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McCord v. Commissioner (I)
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See Also

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

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.