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.
At issue is the valuation of stock at the time of death.
Plaintiff brought this action to recover an IRS tax paid, alleging that it was erroneously, illegally, and excessively assessed and collected.
Issues are FMV of 100,000 shares of stock in Fairlawn Plaza Development, Inc. and whether petitioner is liable for an addition to tax for a valuation understatement.
At issue was the fair market value of a 100% controlling position in the stock of a real estate holding and management company as of Aug. 27, 1985.
Issue for decision is the date-of-death fair market value of the 8,924 shares of common stock of the Mueller Co. (the Company) included in the gross estate of Bessie I. Mueller (decedent).
The pertinent issue in this case was the date of death value of minority shares included in the estate.
Issues are fair market value of stock in a closely held corporation and whether petitioner is liable for the additions to tax for late filing of tax return and late payment of estate tax.
The pertinent valuation issue in this case was the determination of the fair market value of stock in a closely held family corporation that owned both operating assets and land holdings.
Issues are appropriate minority and marketability discounts to be applied to petitioner's stock in a closely held real estate holding company, and underpayment penalties.
At issue is the fair market value of decendent's motel complex and the valuation of the motel stock.
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.
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.
Issue was the fair market value of 2,148 shares in a one-bank holding company.
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.
Issue was whether corporation should be valued based upon what it would receive for assets in liquidation.
Issues are whether the Ashford-Dunwoody Farm and the homesite where decedent's daughter lived on the Farm are includable in decedent's gross estate under section 2033.
Issue for decision is the date of death fair market value of 381,150 shares of Gilford Instrument Laboratories, Inc. common stock .
The Tax Court considered the value of publicly traded stock.
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.
The issue for decision is the date-of-death value of a certain minority interest in the common stock of a closely held corporation.
At issue is the fair market value of petitioner's land.
At issue is the date-of-death fair market value of shares of stock held by decedent in four closely held corporations.
Issues include valuation of assets in the gross estate, propriety of a charitable deduction, and valuation of property giving rise to a charitable deduction if held allowable.
Issue is fair market value of the decedent's stock, including how certain life insurance proceeds payable to corporations are to be taken into consideration.