Taxpayer's Expert 'Unpersuasive'; Record Doesn't Meet Burden of Proof; IRS Wins by Default
Alice Friedlander Kaufman owned approximately 20% of the stock of Seminole Manufacturing Co. when she died.
Estate of Kaufman v. Commissioner (I)
At issue is the valuation of the decedent's stock in a manufacturing company.
ABA Panel Calls for Elimination of Ancillary Business Restrictions
Alice Friedlander Kaufman (decedent) owned approximately 20% of the stock of Seminole Manufacturing Co. when she died.
Arm’s-Length Sales, Comparable Companies, and Elements of Control
The Tax Court valued a minority interest in a holding company that held a controlling interest in a uniform manufacturing company.