Shepherd v. Commissioner (II)

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February 28, 2002

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0811 Timber Tracts
113110 Timber Tract Operations
estate and gift taxation
gift tax, fractional interest
Shepherd v. Commissioner (II)
283 F.3d 1258, 2002 U.S. App. LEXIS 3165
US
Federal Court
11th Circuit
United States Court of Appeals
Thornton

Summary

Issues were characterization of ifts as indirect gifts and proper application of stipulated combined minority and marketability discount.

See Also

11th Circuit Affirms Shepherd v. Commissioner

Legal and Court Case Update
April 2002

This gift tax case is an appeal from the Tax Court's December 2000 decision, which was abstracted in the December 2000 issue of Shannon Pratt's Business Valuation Update®, at page 5.