Summary
In the Estate of William G. Adams, Jr. v. Commissioner, T.C. Memo 2002-80 (March 28, 2002), the Tax Court considered the valuation of a controlling
block of stock owned by the estate of William G. Adams, Jr. (ôthe estateö or ôthe taxpayerö). The stock ...
Estate of Adams: Strike Two Against Tax-Affecting S Corporation Valuations
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