ABA Panel Calls for Elimination of Ancillary Business Restrictions

Business Valuation Update BVLaw
Legal and Court Case Update
April 6, 1999

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3523 Farm Machinery and Equipment
333922 Conveyor and Conveying Equipment Manufacturing
estate and gift taxation
fair market value (FMV), burden of proof
Estate of Kaufman v. Commissioner (I)
T.C. Memo 1999-119, 1999 Tax Ct. Memo LEXIS 134
US
Federal Court
United States Tax Court
Bret Tack, ASA (for estate)<br>William K. Fowler, AM (for IRS)
Laro

Summary

Alice Friedlander Kaufman (decedent) owned approximately 20% of the stock of Seminole Manufacturing Co. when she died.

See Also

Estate of Kaufman v. Commissioner (I)

Full Text of Court Cases
April 6, 1999

At issue is the valuation of the decedent's stock in a manufacturing company.