Capital Gains Tax Determined on Value of Property Before Distribution to Transitional Limited Partnership

Business Valuation UpdateVol. 5 No. 5
Legal and Court Case Update
May 1999

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2611 Pulp Mills
322130 Paperboard Mills
federal taxation
fair market value (FMV)
Pope & Talbot, Inc. v. Commissioner of Internal Revenue
162 F.3d 1236,1999 U.S. App. LEXIS 65
January 6, 1999
US
Federal Court
9th Circuit
United States Court of Appeals
Noonan, Thompson, Trott

Summary

Pope & Talbot Inc. distributed certain real property to Pope Resources, a newly formed Delaware limited partnership.

See Also

Pope & Talbot, Inc. v. Commissioner of Internal Revenue

Full Text of Court Cases
January 6, 1999

At issue is the fair market value of the property the plaintiff distribtued to a limited partnership.