Payne v. Commissioner

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June 29, 1998

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5813 Drinking Places (Alcoholic Beverages)
722410 Drinking Places (Alcoholic Beverages)
federal taxation
Payne v. Commissioner
T.C. Memo 1998-227, 1998 Tax Ct. Memo LEXIS 228
US
Federal Court
United States Tax Court
Swift

Summary

Business Valuation and Taxes: Procedure, Law and Perspective ...
Payne v. Commissioner
PDF, Size: 63 KB

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Payne v. Commissioner

Legal and Court Case Update
August 1998

Commissioner contends that the value of the stock, $500,000, Payne received and claimed on his tax returns were significantly undervalued.