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11th Circuit Disregards Changeable Buy-Sell Agreement, but Insurance Proceeds Used for Buyout Not Included in Value

As reported in the August 2004 issue of Business Valuation Update, the issue in this estate tax case was the value of George Blount’s (decedent’s) interest in a closely held company on the date of his death.

Estate of Blount v. Commissioner (II)

The issue in this estate tax case was the value of George Blount’s (decedent’s) interest in a closely held company on the date of his death.

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