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Estate of Jung v. Commissioner

Issues are the fair market value of decedent's 168,600 shares of Jung Corp. stock and whether petitioner is liable for an addition to tax under section 6660.

Post-Valuation-Date Sale Used to Support Discounted Cash Flow Method

The Tax Court valued a medical textiles manufacturing company using the discounted cash flow method.

Estate of Jung v. Commissioner

The marketability issues of this case were in connection with the determination of the fair market value of the decedent’s 20.83% holdings of voting common stock of a closely held corporation that was family owned.

Smith v. Smith

One issue was whether the trial court correctly valued the business using the excess earnings approach while determining the capitalization rate on its own.

Estate of Feldmar v. Commissioner

At issue is the date of death fair market value of 767,800 shares of United Equitable Corporation common stock owned by Milton Feldmar at his death.

Estate of Yeager v. Commissioner

Issues were fair market value of common and Class B preferred stock and whether certain corporate stock was the separate property of the decedent's surviving spouse.

Estate of Gallo v. Commissioner

The issue for decision is the date-of-death value of a certain minority interest in the common stock of a closely held corporation.

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