Estate of Lauder v. Commissioner

Business Valuation Update BVLaw
Legal and Court Case Update
October 19, 1994
6719 Offices of Holding Companies, NEC
551112 Offices of Other Holding Companies
estate and gift taxation
estate tax, shareholder agreement

Estate of Lauder v. Commissioner
T.C. Memo 1994-527
Federal Court
United States Tax Court


The marketability discount issue involved the valuation of estate shares in a closely held family corporation, given a restrictive transfer of shares provision in the stockholder agreement.

See Also

Estate of Lauder v. Commissioner

Dispute regarding the fair market value of the stock in question centers on the effect of a shareholder agreement executed prior to Lauder's death.