Page 66 - Business Valuation for Estates & Gift Taxes

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

 Furman v. Commissioner, T.C. Memo 1998-157.

 Estate of Desmond v. Commissioner, T.C. Memo 1999-76.

 Estate of Hendrickson v. Commissioner, T.C. Memo 1999-278.

 Estate of Barnes v. Commissioner, T.C. Memo 1998-413.

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

 Estate of Gow v. Commissioner, 19 Fed Appx 90 (4th Circuit, 2001).

 Estate of Maggos v. Commissioner, T.C. Memo 2000-129.

 Estate of Godley v. Commissioner, 286 F.3d.210 (4th Circuit, 2002).

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

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

 Estate of Janda v. Commissioner, T.C. Memo 2001-24.

 Estate of True v. Commissioner, 390 F. 3d 1210 (10th Circuit, 2004).

 Estate of Adams v. Commissioner, T.C. Memo 2002-80.

 Okerlund v. U.S., 365 F.3d 1044 (Fed. Cir. 2004).

 Estate of Deputy v. Commissioner, T.C. Memo 2003-176.

 Lappo v. Commissioner, T.C. Memo 2003-258.

 Peracchio v. Commissioner, TC Memo 2003-280.

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

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

 Robertson v. U.S., 2006 U.S. Dist. LEXIS 1167 (Northern District, TX, 2006).

 Huber v. Commissioner, T.C. Memo 2006-96.

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

 Keller v. United States, 697 F.3d 238 (5th Circuit, 2012).

 Estate of Koons v. Commissioner, T.C. Memo 2013-94.

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

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