McCord v. Commissioner (II)

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August 22, 2006

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estate and gift taxation
McCord v. Commissioner (II)
2006 U.S. App. LEXIS 21473
US
Federal Court
5th Circuit
United States Court of Appeals
Will Frazier (taxpayer); Mukesh Bajaj (IRS)
Wiener

Summary

Fifth circuit overturns McCord v. Comm’r (Tax Court, 2003), and confirms calculation of marketability discounts in complex gift tax case.
McCord v. Commissioner (II)
PDF, Size: 110 KB

See Also

5th Circuit Reverses McCord, Confirming Original Valuation of Marketability Discounts

Legal and Court Case Update
October 2006

5th circuit overturns McCord v. Comm’r (Tax Court, 2003) and confirms calculation of marketability discounts in complex gift tax case.