Transferee Tax Liability Claims Valued as of Date of Death

Business Valuation Update BVLaw
Legal and Court Case Update
July 31, 2002

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estate and gift taxation
Estate of Elizabeth Paramore O'Neal (O'Neal II) v. U.S.A.
No. CV-97-J-2189-S (N.D. Ala. 2002)
US
Federal Court
Alabama
United States District Court
Johnson

Summary

The U.S. District Court, on remand from the Court of Appeals, considered the date-of-death value of claims made against the decedent’s estate as a result of transferee gift tax and generation-skipping transfer tax liabilities.

See Also

Estate of Elizabeth Paramore O'Neal (O'Neal II) v. U.S.A.

Full Text of Court Cases
July 31, 2002

The U.S. District Court, on remand from the court of appeals, considered the date-of-death value of claims made against the decedent’s estate as a result of transferee gift tax and generation-skipping transfer tax liabilities. The IRS sought to recover ad ...