Estate of Strangi v. Commissioner (I)
At issue is the fair market value of decedent's interest in the Strangi Family Limited Partnership at the date of death.
Knight v. Commissioner
Business Valuation and Taxes: Procedure, Law and Perspective ...
Transfer of Property's Qualification for Gift Exclusion at Issue
At issue is whether or not the transfer of property in an irrevocable trust is eligible under section 2503(b) for the annual $10,000 gift exclusion with respect to each of 16 contingent beneficiaries of the trust.
Kohlsaat v. Commissioner
At issue is whether, in the computation of petitioner's Federal estate tax, decedent's inter vivos transfer of property to an irrevocable trust is eligible under section 2503(b) for the annual gift tax exclusion.
Reisenleiter v. Reisenleiter
One issue in this case was the valuation and distribution of a trust's assets.
Wheeler v. United States (Order)
At issue is plaintiff's motion for summary judgment to be granted as to the 10% minority stock discount, and the United States' motion for summary judgment be granted as to inclusion of the value of the Melton homestead in the estate.
Wheeler v. United States
At issue is the plaintiff's claim that the government refused to allow a 10% minority discount on the value of stock in the estate, and taxed the value of decendant's homestead.
10% Minority Discount Accepted
A magistrate for the U.S. District Court for the Western District of Texas recommended a minority discount in addition to a lack of marketability discount when valuing a 50% interest in a closely held corporation.
Wheeler v. United States
The executor of the estate brought this action to recover estate taxes paid on the decedent’s 50% interest in The Melton Co.
Estate of Dougherty v. Commissioner
Issue is the fair market value of the decedent's 100-percent beneficial interest in the A. L. Dougherty Revocable Trust of 1964, which owned all of the stock of A. L. Dougherty Co., Inc.
Gradow v. United States
Issue is whether property transferred into a trust for the decedent, which subsequently passed to the decedent's son, was included in the gross estate.