Estate of Lauder v. Commissioner

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Legal and Court Case Update
October 19, 1994
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estate and gift taxation
estate tax, shareholder agreement

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

Summary

T.C. Memo 1994-527, 68 T.C.M. (CCH) 985 (Oct. 19, 1994, as corrected, Oct. 20, 1994). Judge Hamblen.

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.