Adams v. U.S. (III)

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August 24, 2001

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7349 Building Cleaning and Maintenance Services, NEC
estate and gift taxation
Adams v. U.S. (III)
88 AFTR2d Par. 2001-5361 (N.D. Tex. 2001)
US
Federal Court
Texas
United States District Court
Wiener Jr.

Summary

The U.S. District Court for the Northern District of Texas applied valuation discounts in determining the value of an assignee interest in a dissolved Texas general partnership. The District Court adopted the discounts proposed by the estate’s expert-- a ...
Patricia M. Adams, et al. (Adams III) v. U.S.A.
PDF, Size: 376 KB

See Also

District Court Applies Discounts to Partnership Interest on Remand

Legal and Court Case Update
November 2001

The Mendenhall estate consisted of a 25% assignee interest in Taylor Properties, a dissolved Texas general partnership.

Assignee Interest Not Subject to Liquidation Rights

Legal and Court Case Update
August 24, 2001

The U.S. District Court for the Northern District of Texas applied valuation discounts in determining the value of an assignee interest in a dissolved Texas general partnership.