Summary
The issue is the fair market value of 1,226 shares of Paul Mitchell Systems common stock, constituting 49.04% of the shares outstanding, as of April 26, 1989, the date of Paul Mitchell's death.
See Also
Estate of Mitchell v. Commissioner (I)
The issue is the fair market value of 1,226 shares of Paul Mitchell Systems common stock, constituting 49.04% of the shares outstanding.