Saltzman v. Commissioner

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Full Text of Court Cases
December 29, 1994

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6719 Offices of Holding Companies, NEC
551112 Offices of Other Holding Companies
estate and gift taxation
gift tax, recapitalization
Saltzman v. Commissioner
T.C. Memo 1994-641
US
Federal Court
United States Tax Court
Colvin

Summary

One of the issues was the fair market value of the family trusts' MBI stock at the time of the recapitalization.