T.C. Memo. 1996-424
UNITED STATES TAX COURT
ESTATE OF VERA M. MCFARLAND, DECEASED, JO MELDRIM, PERSONAL
REPRESENTATIVE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 23704-95. Filed September 19, 1996.
Thomas K. Purcell and Harris L. Bonnette, Jr., for
petitioner.
Howard P. Levine, for respondent.
MEMORANDUM OPINION
LARO, Judge: Estate of Vera M. McFarland, Deceased,
Jo Meldrim, Personal Representative, moves for partial summary
judgment, asserting that the Court must use a going concern
methodology to value a 20-percent partnership interest held by
Page: 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011