Payne v. Commissioner

Business Valuation UpdateVol. 4 No. 8
Legal and Court Case Update
August 1998
5813 Drinking Places (Alcoholic Beverages)
722410 Drinking Places (Alcoholic Beverages)
federal taxation

Payne v. Commissioner
T.C. Memo 1998-227, 1998 Tax Ct. Memo LEXIS 228
June 29, 1998
US
Federal Court
United States Tax Court
Swift

Summary

Commissioner contends that the value of the stock, $500,000, Payne received and claimed on his tax returns were significantly undervalued ...

See Also

Payne v. Commissioner

Business Valuation and Taxes: Procedure, Law and Perspective ...