Alternate Valuation Date Appropriate for Tax and Distribution Amounts

Business Valuation UpdateVol. 10 No. 9
Legal and Court Case Update
September 2004
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
State Court
Court of Appeals
Burnside & Lang, P.C.
Per curiam


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

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