Morrissey v. Commissioner

BVLaw
Full Text of Court Cases
March 15, 2001

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. (1,533 words)   Add to Cart >>
Need help? Contact us:
1-503-479-8200 ext 2 or sales@bvresources.com
2326 Men's and Boys' Work Clothing
315210 Cut and Sew Apparel Contractors
estate and gift taxation
estate tax, fair market value (FMV), burden of proof
Morrissey v. Commissioner
243 F.3d 1145, 2001 U.S. App. LEXIS 3913
US
Federal Court
9th Circuit
United States Court of Appeals
Bret Tack, ASA (for estate)<br>William K. Fowler, AM (for IRS)
Noonan
Morrissey v. Commissioner
PDF, Size: 15 KB

See Also

9th Circuit Reverses Kaufman; Actual Sales Best Evidence

Legal and Court Case Update
April 2001

This case is the 9th Circuit Court of Appeals' decision on appeal of Estate of Kaufman v. Commissioner, T.C. Memo 1999-119 (1999), which was abstracted in the May 1999 Business Valuation Update.

Transactions Occurring Shortly After the Valuation Date Are Probative

Legal and Court Case Update
March 15, 2001

The U.S. Court of Appeals for the 9th Circuit considered the Tax Court’s valuation of an Oklahoma company holding a uniform manufacturer in Estate of Kaufman v. CIR, T.C. Memo. 1999-119.