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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.

Rudolf v. United States

At issue is the valuation of stock at the time of death.

Rudolph v. United States

Plaintiff brought this action to recover an IRS tax paid, alleging that it was erroneously, illegally, and excessively assessed and collected.

Estate of Bennett v. Commissioner

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.

Estate of Bennett v. Commissioner

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.

Estate of Mueller v. Commissioner

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).

Estate of Mueller v. Commissioner

The pertinent issue in this case was the date of death value of minority shares included in the estate.

Estate of Campbell v. Commissioner

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.

Estate of Campbell v. Commissioner

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.

Estate of Berg v. Commissioner

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.

Estate of Keitel v. Commissioner

At issue is the fair market value of decendent's motel complex and the valuation of the motel stock.

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.

Estate of Titus v. Commissioner

Issue was the fair market value of 2,148 shares in a one-bank holding company.

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 Watts v. Commissioner

Issue was whether corporation should be valued based upon what it would receive for assets in liquidation.

Estate of Spruill v. Commissioner

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.

Estate of Gilford v. Commissioner

Issue for decision is the date of death fair market value of 381,150 shares of Gilford Instrument Laboratories, Inc. common stock .

Future Events Not Relevant in Valuation of Restricted Stock

The Tax Court considered the value of publicly traded stock.

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.

Estate of Kaplin v. Commissioner

At issue is the fair market value of petitioner's land.

Estate of Andrews v. Commissioner of Internal Revenue

At issue is the date-of-death fair market value of shares of stock held by decedent in four closely held corporations.

Ahmanson Foundation v. United States

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.

Estate of Huntsman v. Commissioner

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.

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