Estate of Grant v. CIR

Business Valuation Update BVLaw
Legal and Court Case Update
April 6, 1999
estate and gift taxation

Estate of Grant v. Commissioner of Internal Revenue
T.C. Memo 1999-115,1999 Tax Ct. Memo LEXIS 137
US
Federal Court
United States Tax Court
Gerber

Summary

In this case, the petitioner sought leave to amend the petition to include facts learned from Freedom of Information Act requests regarding the agent's report on the valuation of the stock at issue in a deficiency notice.

See Also

Estate of Grant v. Commissioner of Internal Revenue

At issue is respondent's valuation of stock.