Court Criticizes Experts on Both Sides of Gift Tax Case

Business Valuation UpdateVol. 2 No. 4
Legal and Court Case Update
April 1996

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6311 Life Insurance
524113 Direct Life Insurance Carriers
estate and gift taxation
fair market value (FMV)
Rabenhorst v. Commissioner
T.C. Memo 1996-92
February 29, 1996
US
Federal Court
United States Tax Court
Wright

Summary

The issue is the fair market value of minority shares of a privately held life insurance company.

See Also

Rabenhorst v. Commissioner

Full Text of Court Cases
February 29, 1996

At issue is the fair market value of stock which petitioners gave to their children.