Summary
In a split decision (2 for, and 1 dissenting), the United States Court of Appeals for the Ninth Circuit reversed a controversial decision of the Tax Court in Estate of Richard R. Simplot v. Commissioner (112 T.C. No. 13 (1999)). In the appellate court's o ...
What is Fair Market Value? Simplot Reversed in Ninth Circuit Court of the U.S. Court of Appeals
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