Cidulka v. Commissioner
At issue is the valuation of gifts made by decedent in the years 1980, 1981, and 1982 of stock in State Outdoor Advertising, Inc. (SOAI) for gift and estate tax purposes.
Moffitt v. Moffitt
At issue is the valuation of the goodwill of husband's contracting business.
Buffalo Tool & Manufacturing v. Commissioner of Internal Revenue
At issue is the value of 16 n1 machines and a group of 1,101 fully depreciated items sold by Buffalo Tool.