Same Day Case Makes Interesting Addendum to Knight

Business Valuation UpdateVol. 7 No. 1
Legal and Court Case Update
January 2001
6733 Trusts, Except Educational, Religious, and Charitable
525920 Trusts, Estates, and Agency Accounts
estate and gift taxation
estate tax, fair market value (FMV), gift tax

Estate of Strangi v. Commissioner (I)
115 T.C. 478, 115 T.C. No. 35, 2000 U.S. Tax Ct. LEXIS 89
November 30, 2000
Federal Court
United States Tax Court


In 1993 and 1994, decedent Albert Strangi was suffering severe medical problems.

See Also

Estate of Strangi v. Commissioner (I)

At issue is the fair market value of decedent's interest in the Strangi Family Limited Partnership at the date of death.