Summary
At issue is the value of petitioner's closely held stock in Crossroads Co., a reinsurance company domiciled in the Cayman Islands, that he gifted to his children on Jan. 1, 1992, and and Jan. 1, 1993.
See Also
Dockery v. Commissioner
Issue is the value of petitioner's closely held stock in Crossroads Company, a reinsurance company domiciled in the Cayman Islands, that he gifted to his children.