Moore v. Commissioner

Business Valuation Update BVLaw
Legal and Court Case Update
October 31, 1991

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0212 Beef Cattle, Except Feedlots
112111 Beef Cattle Ranching and Farming
estate and gift taxation
gift tax, partnership interest
Moore v. Commissioner
T.C. Memo 1991-546
US
Federal Court
United States Tax Court
Ruwe

Summary

At issue in this case was the size of the discount to be applied to the valuation of a family held cattle and farming partnership.

See Also

Moore v. Commissioner

Full Text of Court Cases
October 31, 1991

Issues are value of interests in a partnership transferred as gifts and whether petitioners are liable for additions to tax for valuation understatement under section 6660.