Page 65 - Business Valuation for Estates & Gift Taxes

 Estate of Klauss v. Commissioner, T.C. Memo 2000-191.

 Estate of Renier v. Commissioner, T.C. Memo 2000-298.

 Polack v. Commissioner, T.C. Memo 2002-145.

 Brewer Quality Homes, Inc. v. Commissioner, T.C. Memo 2003-200.

 Estate of Gallagher v. Commissioner, T.C. Memo 2011-148.

 Estate of Richmond v. Commissioner, T.C. Memo 2014-26.

Built-in Gains Tax

 Estate of Davis v. Commissioner, 110 T.C. 530 (1998).

 Eisenberg v. Commissioner, 155 F. 3d 50 (2nd Circuit, 1998).

 Estate of Simplot v. Commissioner, 249 F.3d 1191 (9th Circuit, 2001).

 Estate of Borgatello, T.C. Memo 2000-264.

 Estate of Dunn v. Commissioner, 301 F.3d 339 (5th Circuit, 2002).

 Estate of Jones v. Commissioner, 116 T.C. 121 (2001).

 Temple v. U.S., 423 F. Supp. 2d 605 (Eastern District, TX, 2006).

 Estate of Jelke v. Commissioner, 507 F.3d 1317 (11th Circuit, 2007).

 Estate of Litchfield, T.C. Memo 2009-21.

 Estate of Jensen v. Commissioner, T.C. Memo. 2010-182.

 Estate of Richmond v. Commissioner, T.C. Memo 2014-26.

Discounts and Premiums

 Ruston v. Commissioner, 60 T.C. 272 (1973), affirmed 498 F.2d 88 (5th Circuit, 1974).

 Estate of Gallo v. Commissioner, T.C. Memo 1985-363.

 Estate of Dougherty v. Commissioner, T.C. Memo 1990-274.

 Mandelbaum v. Commissioner, T.C. Memo 1995-255.

 Estate of Cloutier v. Commissioner, T.C. Memo 1996-49.

 Estate of Wright v. Commissioner, T.C. Memo 1997-53.

 Masonry v. Commissioner, T.C. Memo 1997-251.

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