Court Forced to Reach Conclusion Based on Weak Evidence

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

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6712 Offices of Bank Holding Companies
551111 Offices of Bank Holding Companies
estate and gift taxation
book value, internal revenue service (IRS)
Kosman v. Commissioner
T.C. Memo 1996-112
March 11, 1996
US
Federal Court
United States Tax Court
Gary Wahlgren (for taxpayer)<br>Robert J. Strachota (for IRS)<br>William Herber (for IRS)
Colvin

Summary

The issue in this case is the value of minority shares of Kosman, Inc., a family holding company owning shares of stock of small banks.

See Also

Kosman v. Commissioner

Full Text of Court Cases
March 11, 1996

At issue is the value of petitioner's stock in Kosman that she gave to her children.