Young v. Commissioner

Business Valuation UpdateVol. 4 No. 7
Legal and Court Case Update
July 1998

Access the Full Article

This article is available with a subscription to any of these products:
Already a subscriber?  Login
This article is also available for purchase. (200 words)   Add to Cart >>
Need help? Contact us:
1-503-479-8200 ext 2 or sales@bvresources.com
6531 Real Estate Agents and Managers
531311 Residential Property Managers
estate and gift taxation
discount for lack of marketability (DLOM), fractional interest
Estate of Young v. Commissioner
110 T.C. 297, 1998 U.S. Tax Ct. LEXIS 24
May 11, 1998
US
Federal Court
United States Tax Court
Wright.

Summary

Respondent determined an estate tax deficiency of $154,545.

See Also

Estate of Young v. Commissioner

Full Text of Court Cases
May 11, 1998

Issues were whether properties were joint or community property, whether a marketability or fractional interest discount was applicable.