Pabst Brewing v. Commissioner

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Full Text of Court Cases
November 12, 1996

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2082 Malt Beverages
312120 Breweries
federal taxation
fair market value (FMV), valuation date
Pabst Brewing v. Commissioner
T.C. Memo 1996-506, 1996 Tax Ct. Memo LEXIS 516
US
Federal Court
United States Tax Court
Arthur J. Tonna (for petitioner) <br> Gilbert E. Matthews (for petitioner)<br> Robert S. Weinberg (for respondent)
Laro

Summary

At issue is the fair market value of certain assets that petitioner transferred to G. Heileman Brewing Co. during the taxable period ended March 19, 1983.

See Also

Court Rejects All Experts; Articulates Tax Valuation Principles

Legal and Court Case Update
January 1997

The issue is the fair market value of certain assets Pabst transferred to G. Heileman Brewing Co. during the taxable period ended March 19, 1983.