Heck: Strike Three Against Tax-Affecting S Corporation Valuations

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Willamette Insights
November 1, 2002
Jason Mutarelli

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Summary

In the Estate of Richie C. Heck v. Commissioner, T.C. Memo, 2002-34 (Feb. 5, 2002), Richie C. Heck (the ôdecedentö) died on February 15, 1995 (the ôvaluation dateö). Heck owned 630 shares, representing 39.62 percent of the outstanding com-mon stock of F ...
Heck: Strike Three Against Tax-Affecting S Corporation Valuations
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