Buy-Sell Agreements Terms Dismissed, Effect Discounted

Business Valuation UpdateVol. 11 No. 2
Legal and Court Case Update
February 2005

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1381 Drilling Oil and Gas Wells
213111 Drilling Oil and Gas Wells
estate and gift taxation
Estate of HA True v. Commissioner
2004 U.S. App. LEXIS 24844
December 2, 2004
US
Federal Court
10th Circuit
United States Court of Appeals
Buford P. Berry, Eileen J. O'Connor, Joan I. Oppenheimer, Jonathan S. Cohen, Katherine Quigley, Ronald M. Morris
Seymour

Summary

The issue in this tax case focused on the ability of the taxpayer’s restrictive buy/sell agreement to reduce the value of the family business by its terms.

See Also

Estate of HA True v. Commissioner

Full Text of Court Cases
December 2, 2004

The issue in this tax case focused on the ability of the taxpayer’s restrictive buy/sell agreement to reduce the value of the family business by its terms.