Tax Court Disallows Discount for Built-In Capital Gains

Business Valuation UpdateVol. 4 No. 1
Legal and Court Case Update
January 1998

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6531 Real Estate Agents and Managers
531311 Residential Property Managers
estate and gift taxation
Eisenberg v. Commissioner
155 F3d 50 239,241 T.C. Memo 1997-483
October 27, 1997
US
Federal Court
United States Tax Court
Hamblen

Summary

Respondent alleges deficiencies in petitioner's federal gift taxes owed for the years 1991, 1992, and 1993.

See Also

Eisenberg v. Commissioner

Full Text of Court Cases
October 27, 1997

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