Messing v. Commissioner

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Full Text of Court Cases
June 29, 1967

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3471 Electroplating, Plating, Polishing, Anodizing, and Coloring
332813 Electroplating, Plating, Polishing, Anodizing, and Coloring
estate and gift taxation
gift tax
Messing v. Commissioner
48 T.C. 502
US
Federal Court
United States Tax Court
Tannenwald

Summary

At issue is the valuation of stock gifted by the petitioner.