Summary
In the Estate of Paul Mitchell v. Commissioner, 250 F.3d 696 (9th Cir. April 9, 2002), the U.S. Tax Court reaffirmed its valu-ation opinion pursuant to a remand by the Court of Appeals for the Ninth Circuit (ôthe Appeals Courtö) regarding T.C. Memo 1997 ...
Estate of Mitchell: Tax Court Explains Valuation Discounts on Demand
PDF, Size: 177 KB