Taxpayer Hurt in Undivided Timberland Case

Business Valuation UpdateVol. 3 No. 7
Legal and Court Case Update
July 1997

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5031 Lumber, Plywood, Millwork, and Wood Panels
423310 Lumber, Plywood, Millwork, and Wood Panel Merchant Wholesalers
estate and gift taxation
Estate of Barge v. Commissioner
T.C. Memo 1997-188, 1997 Tax Ct. Memo LEXIS 221
April 23, 1997
US
Federal Court
United States Tax Court
Richard H. Pinkowski, Jr. (for taxpayer)<br>Thomas J. Ebner (for taxpayer)<br>Earl Flowers (for IRS)
Halpern

Summary

At issue is the fair market value of a 25% undivided interest in timberland Barge owned, which was the subject of gifts Barge made in 1987.

See Also

Estate of Barge v. Commissioner

Full Text of Court Cases
April 23, 1997

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