Shepherd v. Commissioner (I)

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October 26, 2000

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estate and gift taxation
gift tax
Shepherd v. Commissioner (I)
115 T.C. No. 30, 2000 U.S. Tax Ct. LEXIS 77
US
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)
Thorton

Summary

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

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The taxpayer owned 50% of a newly formed family partnership, and his two sons each owned 25%.