First Time Buy-Sell Agreement Meets Tax Court Requirements for Gift/Estate Valuation

Business Valuation UpdateVol. 12 No. 7
Legal and Court Case Update
July 2006

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6022 State Commercial Banks
522110 Commercial Banking
estate and gift taxation
Estate of Pearl I. Amlie v. Commissioner
2006 Tax Ct. Memo LEXIS 76
April 17, 2006
US
Federal Court
United States Tax Court
Robert B. Teuber
Gale

Summary

Buy-sell agreement upheld for purposes of establishing estate tax value.

See Also

Estate of Pearl I. Amlie v. Commissioner

Full Text of Court Cases
April 17, 2006

Buy-sell agreement upheld for purposes of establishing estate tax value ...