Thompson, L v. Commissioner

Full Text of Court Cases
October 17, 1996
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
Federal Court
United States Tax Court
Dawson, Dean


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

See Also

Court Awards 30% Discount for Lack of Marketability

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