Stock Held Pursuant to GPA Aggregated With Stock Held Outright for Valuation Purposes

Business Valuation UpdateVol. 8 No. 6
Legal and Court Case Update
June 2002
estate and gift taxation
estate tax, internal revenue service (IRS)

Estate of Fontana v. Commissioner
118 T.C. 318, 118 T.C. No. 16, 2002 U.S. Tax Ct. LEXIS 17
March 28, 2002
Federal Court
United States Tax Court
Thomas E. Higgins (for estate)<br>John A. Thomson, ASA, MAI (for IRS)


The full Tax Court reviewed this federal estate tax matter.

See Also

Estate of Fontana v. Commissioner

The issue was whether two blocks of stock had to be aggregated for valuation purposes.