Woodbury v. Commissioner
79 T.C. 938, 79 T.C. No. 58
US
Federal Court
United States Tax Court
Sigurd Wendin and Orville Lefko (for petitioner) Edward Bard (for respondent)
Whitaker
Summary
At issue is the date-of-death fair market value of shares of stock held by decedent in four closely held corporations.