Shepherd v. Commissioner (II)

Full Text of Court Cases
February 28, 2002
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
Federal Court
11th Circuit
United States Court of Appeals


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

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.