Moore v. Commissioner

Full Text of Court Cases
October 31, 1991
0212 Beef Cattle, Except Feedlots
112111 Beef Cattle Ranching and Farming
estate and gift taxation
gift tax, partnership interest

Moore v. Commissioner
T.C. Memo 1991-546
Federal Court
United States Tax Court


Issues are value of interests in a partnership transferred as gifts and whether petitioners are liable for additions to tax for valuation understatement under section 6660.

See Also

Moore v. Commissioner

At issue in this case was the size of the discount to be applied to the valuation of a family held cattle and farming partnership.