9th Circuit Reverses Kaufman; Actual Sales Best Evidence

Business Valuation UpdateVol. 7 No. 4
Legal and Court Case Update
April 2001

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2326 Men's and Boys' Work Clothing
315210 Cut and Sew Apparel Contractors
estate and gift taxation
estate tax, fair market value (FMV), burden of proof
Morrissey v. Commissioner
243 F.3d 1145, 2001 U.S. App. LEXIS 3913
March 15, 2001
US
Federal Court
9th Circuit
United States Court of Appeals
Bret Tack, ASA (for estate)<br>William K. Fowler, AM (for IRS)
Noonan

Summary

This case is the 9th Circuit Court of Appeals' decision on appeal of Estate of Kaufman v. Commissioner, T.C. Memo 1999-119 (1999), which was abstracted in the May 1999 Business Valuation Update.

See Also

Morrissey v. Commissioner

Full Text of Court Cases
March 15, 2001