Estate of Mueller v. Commissioner

Business Valuation Update BVLaw
Legal and Court Case Update
May 18, 1992
3494 Valves and Pipe Fittings, NEC
332919 Other Metal Valve and Pipe Fitting Manufacturing
estate and gift taxation
estate tax, valuation date

Estate of Mueller v. Commissioner
T.C. Memo 1992-284, 1992 Tax Ct. Memo LEXIS 310
Federal Court
United States Tax Court


The pertinent issue in this case was the date of death value of minority shares included in the estate.

See Also

Estate of Mueller v. Commissioner

Issue for decision is the date-of-death fair market value of the 8,924 shares of common stock of the Mueller Co. (the Company) included in the gross estate of Bessie I. Mueller (decedent).