40% 'Aggregate' Discount: Marketability, Control, and Unrealized Capital Gains

Business Valuation UpdateVol. 7 No. 12
Legal and Court Case Update
December 2001

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6733 Trusts, Except Educational, Religious, and Charitable
525920 Trusts, Estates, and Agency Accounts
estate and gift taxation
estate tax, gift tax, control, burden of proof
Estate of Dailey v Commissioner (I)
T.C. Memo 2001-263
October 3, 2001
US
Federal Court
United States Tax Court
Foley

Summary

The IRS determined that decedent's estate owed amounts for estate tax and gift tax deficiencies.

See Also

Estate of Dailey v. Commissioner (I)

Full Text of Court Cases
October 3, 2001

At issue are the valuation of certain retained and gift interests in a Family Limited Partnership (FLP).