Speer v. Commissioner

Full Text of Court Cases
July 16, 1996
5961 Catalog and Mail-Order Houses
454110 Electronic Shopping and Mail-Order Houses
estate and gift taxation
discounted cash flow (DCF), arm's length

Speer v. Commissioner
T.C. Memo 1996-323, 1996 Tax Ct. Memo LEXIS 340
Federal Court
United States Tax Court
Robert F. Reilly (for taxpayer)<br>Douglas F. Benn (for IRS)


At issue is the valuation of a software licensing company for federal income and gift tax purposes.

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