Taxpayer Offers No Expert Evidence; Court Reaches Unexplained Conclusion

Business Valuation UpdateVol. 2 No. 6
Legal and Court Case Update
June 1996

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5191 Farm Supplies
424910 Farm Supplies Merchant Wholesalers
estate and gift taxation
Gloeckner v. Commissioner
T.C. Memo 1996-149
March 25, 1996
US
Federal Court
United States Tax Court
Henry Sherman (for respondent)
Halpern

Summary

The issue is the value of a controlling interest in the stock of a wholesale horticultural company as of the decedent's estate's alternate valuation date, Jan. 21, 1991.

See Also

Gloeckner v. Commissioner

Full Text of Court Cases
March 25, 1996

At issue is the value of shares of stock in a horticultural corporation that Gloeckner (decedent) owned on the date of his death.