Court Rejects Hypothetical Control Premium Scenario

Business Valuation UpdateVol. 3 No. 4
Legal and Court Case Update
April 1997

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6021 National Commercial Banks
522110 Commercial Banking
estate and gift taxation
control premium, market approach
W. Clyde Wright v. Commissioner
T.C. Memo 1997-53, 1997 Tax Ct. Memo LEXIS 50
January 29, 1997
US
Federal Court
United States Tax Court
Harold Wade Schuessler (for estate)<br>Robert Clore (for estate)<br>David N. Fuller (for IRS)
Swift

Summary

At issue is the value of Clyde Wright's 201,408 shares of common stock of the Wilber Corp., which owns 100% of the common stock of Wilber National Bank.

See Also

W. Clyde Wright v. Commissioner

Full Text of Court Cases
January 29, 1997

At issue is the valuation of decendant's 201,408 shares of common stock of the Wilber Corp.