Shepherd v. Commissioner (I)

Full Text of Court Cases
October 26, 2000
estate and gift taxation
gift tax

Shepherd v. Commissioner (I)
115 T.C. No. 30, 2000 U.S. Tax Ct. LEXIS 77
Federal Court
United States Tax Court
Mr. Norman W. Lipscomb , Mr. Gene Dilmore, Mr. Harry L. Haney, Jr. (for petitioner) Richard A. Maloy (for respondent)


At issue is the fair market value of petitioner's transferred real estate interests.

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