Memorandum Findings of Fact and Opinion
HARRON, Judge:
The respondent determined a deficiency in estate tax in the amount of $4,039.86. There are two issues: (1) Whether the fair market value on the valuation date, August 28, 1962, of 233 payments to be made by Seagrave, under an employment contract, was $121,576.78, as determined by the respondent, or $85,900 as claimed by the petitioner. (2) Whether the fair market value on August 28, 1962, of several...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.