Alternate Valuation Date Appropriate for Tax and Distribution Amounts

Business Valuation UpdateVol. 10 No. 9
Legal and Court Case Update
September 2004

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6022 State Commercial Banks
522110 Commercial Banking
estate and gift taxation
In re Trust of Lang v. Chemical Bank
2004 Mich. App. LEXIS 1128
May 4, 2004
US
State Court
Michigan
Court of Appeals
Burnside & Lang, P.C.
Per curiam

Summary

The issue in this dispute was the selection of the valuation date by the trustee, Chemical Bank.

See Also

In re Trust of Lang v. Chemical Bank

Full Text of Court Cases
May 4, 2004

In this case one issue was the value of the companies shares owned by the decedent.