Price Set Arbitrarily; Buy-Sell Price Not Controlling for Estate Tax

Business Valuation UpdateVol. 3 No. 10
Legal and Court Case Update
October 1997

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6531 Real Estate Agents and Managers
531312 Nonresidential Property Managers
estate and gift taxation
buy-sell agreement, gift tax
Bommer Revocable Trust v. Commissioner
T.C. Memo 1997-380, 1997 Tax Ct. Memo LEXIS 457
August 20, 1997
US
Federal Court
United States Tax Court
Matthew G. Kimmel (petitioner) Thomas P. Dwyer (for respondent)
Ruwe

Summary

The issue is the effect, if any, of a buy-sell agreement on the value of shares of CamVic Corp. that are includable in the estate of Cameron W. Bommer (decedent).

See Also

Bommer Revocable Trust v. Commissioner

Full Text of Court Cases
August 20, 1997

At issue is the effect, if any, of a restrictive stock agreement on the value of certain stock in CamVic Corp. that is includable in the Estate of Cameron W. Bommer.