11th Circuit Holds Claims Against Estate Do Not Include Post-Death Events

Business Valuation Update BVLaw
Legal and Court Case Update
July 26, 2001

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3312 Steel Works, Blast Furnaces (Including Coke Ovens), and Rolling Mills
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estate and gift taxation
estate tax, valuation date
Estate of O'Neal v. United States
258 F.3d 1265, 2001 U.S. App. LEXIS 16810
US
Federal Court
11th Circuit
United States Court of Appeals
Hill

Summary

This is an appeal from the United States District Court for the Northern District of Alabama.

See Also

Estate of O'Neal v. United States

Full Text of Court Cases
July 26, 2001

At issue is the valuation date of the value of a deduction claimed by the estate.