Summary
This case is a follow-up to the substantive issues addressed in Estate of Dailey v. Commissioner, T.C. Memo 2001-263 (U.S. Tax Ct. Oct. 3, 2001), which was abstracted in the December 2001 issue of the Business Valuation Update.
See Also
Estate of Dailey v. Commissioner (II)
At issue is whether respondent's position relating to the valuation issue was substantially justified, and whether costs relating to the FLP issue are reasonable.