Summary
In the Estate of Marvin M. Schwan v. Commissioner [T.C. Memo 2001-174 (July 13, 2001)], the Tax Court considered the valu-ation of closely held stock owned by (1) the estate of Marvin
M. Schwan (ôthe estateö or ôthe taxpayerö) and (2) The Marvin M. Sc ...
Estate's Majority Ownership and Redemption Provisions Affect Valuation Issues
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