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Hutchens Non-Marital Trust v. Commissioner

At issue is the valuation of the stock of a family-owned corporation for estate gift tax purposes.

Hutchens v. Commissioner

The marketability discount issue in this case arose in connection with the question of whether the common stock decedent and his wife surrendered in a recapitalization of their family-owned corporation was worth more than the preferred stock they received, thus resulting in taxable gifts.

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