Insurance Proceeds Not an Asset

Business Valuation UpdateVol. 5 No. 8
Legal and Court Case Update
August 1999
8111 Legal Services
541110 Offices of Lawyers
estate and gift taxation
work in process

Estate of Cartwright v. Commissioner (II)
183 F.3d 1034,1999 U.S. App. LEXIS 15220
July 12, 1999
Federal Court
9th Circuit
United States Court of Appeals
Alan Johnson (for estate)<br>Herbert T. Spiro (for IRS)


Robert Cartwright was the majority shareholder, primary rainmaker, and driving force behind the law firm of Cartwright, Slobodin, Bokelman, Borowsky, Wartnick, Moore & Harris Inc. (CSB).

See Also

Estate of Cartwright v. Commissioner (II)

At issue is the valuation of the deceased's share of stock in a law firm in which he was the majority shareholder.