T.C. Memo. 1996-331
UNITED STATES TAX COURT
ESTATE OF ARTHUR G. SCANLAN, DECEASED, RUTH B. SCANLAN,
ADMINISTRATRIX, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 4561-95. Filed July 24, 1996.
The parties dispute the value of D’s stock in
E on: (1) The date of D's death and (2) the date of a
gift that was made approximately 3 months beforehand.
A argues that the per-share value was $35.20 on the
date of D's death and $34.84 on the date of the gift.
R determined that the per-share value was $72.15 on
both dates. Held: The value on both dates is
$50.50885 per share.
Robert R. Casey, for petitioner.
Linda K. West, for respondent.
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