Appellate Court Decides Redemption Price Controls Based on Treasury Regulations

Business Valuation UpdateVol. 4 No. 10
Legal and Court Case Update
October 1998

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5191 Farm Supplies
424910 Farm Supplies Merchant Wholesalers
estate and gift taxation
estate tax
Estate of Gloeckner v. Commissioner
152 F.3d 208, 1998 U.S. App. LEXIS 20114
August 18, 1998
US
Federal Court
2nd Circuit
United States Court of Appeals
Henry Sherman (for IRS)
Cardamone

Summary

The only issue in this case is whether the price in a stock redemption agreement entered into between the decedent and the corporation is determinative for estate tax purposes.

See Also

Estate of Gloeckner v. Commissioner

Full Text of Court Cases
August 18, 1998

Issue in this case is whether the price in a stock redemption agreement entered into between the decedent and the corporation is determinative for estate tax purposes.