A Post-Valuation Date Redemption and a Marital Deduction

Business Valuation Update BVLaw
Legal and Court Case Update
December 27, 1999
2231 Broadwoven Fabric Mills, Wool (Including Dyeing and Finishing)
313210 Broadwoven Fabric Mills
estate and gift taxation
income approach, net asset value, estate tax, fair market value (FMV), market approach, black scholes option pricing model

Estate of DiSanto v. Commissioner
T.C. Memo 1999-421, 1999 Tax Ct. Memo LEXIS 476
Federal Court
United States Tax Court
William Harper Frazier (for petitioner) <br> Herbert T. Spiro (for respondent)


The Tax Court determined that the fair market value of stock in a fabric dying corporation.

See Also

Estate of DiSanto v. Commissioner

At issue is the fair market value of a block of 186,177 shares of MD&F stock owned by the decendent.