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

Business Valuation Update BVLaw
Legal and Court Case Update
July 26, 2001
3312 Steel Works, Blast Furnaces (Including Coke Ovens), and Rolling Mills
324199 All Other Petroleum and Coal Products Manufacturing
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
Federal Court
11th Circuit
United States Court of Appeals


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

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