After-Death Event Used as Basis of Value Over Experts’ Protest

Business Valuation UpdateVol. 11 No. 3
Legal and Court Case Update
March 2005

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6022 State Commercial Banks
522110 Commercial Banking
estate and gift taxation
Estate of Noble v. Commissioner
2005 Tax Ct. Memo LEXIS 3
January 6, 2005
US
Federal Court
United States Tax Court
Daniel J. Duffy, J. Anthony Hoefer
Dennis R. Hein, Seim Johnson (third party appraiser testified for taxpayer), William C. Herber (for IRS), Janet M. Labenz (for taxpayer), Christopher Mercer (for taxpayer)
Laro

Summary

The issue in this estate tax case focuses on the value of decedent’s share of a bank.

See Also

Estate of Noble v. Commissioner

Full Text of Court Cases
January 6, 2005

The issue in this estate tax case focuses on the value of decedent’s share of a bank.