Estate of Jung v. Commissioner

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November 10, 1993
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Estate of Jung v. Commissioner
101 T.C. 412, 101 T.C. No. 28
US
Federal Court
United States Tax Court
Chabot

Summary

The marketability issues of this case were in connection with the determination of the fair market value of the decedent’s 20.83% holdings of voting common stock of a closely held corporation that was family owned.

See Also

Estate of Jung v. Commissioner

Issues are the fair market value of decedent's 168,600 shares of Jung Corp. stock and whether petitioner is liable for an addition to tax under section 6660.