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

Business Valuation UpdateVol. 11 No. 3
Legal and Court Case Update
March 2005
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)<br>William C. Herber (for IRS)<br>Janet M. Labenz (for taxpayer)<br>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

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