Thompson, L v. Commissioner

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October 17, 1996

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2421 Sawmills and Planing Mills, General
321113 Sawmills
estate and gift taxation
gift tax
Thompson, L v. Commissioner
T.C. Memo 1996-468, 1996 Tax Ct. Memo LEXIS 482
US
Federal Court
United States Tax Court
Dawson, Dean

Summary

At issue is the valuation of the plaintiff's stock in harwood sawmill company for federal gift tax purposes.

See Also

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December 1996

The taxpayer's motion for administrative cost recovery was the basis of this case.