1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 87 T.C.M.
  5. 87 T.C.M. 1303 (2004)
 

ESTATE OF GEORGE C. BLOUNT v. COMMISSIONER

Docket No. 540-02.

87 T.C.M. 1303 (2004)

T.C. Memo. 2004-116

Estate of George C. Blount, Deceased, Fred B. Aftergut, Executor, v. Commissioner.

United States Tax Court.

May 12, 2004.

Attorney(s) appearing for the Case

R. Douglas Wright, Larry S. Pike, Alfred B. Adams, III, and Sara L. Doyle, for petitioner.

Travis Vance, III, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

GALE, Judge:

Respondent determined a Federal estate tax deficiency of $2,354,521 with respect to the Estate of George C. Blount (the estate). After concessions, the issue remaining for decision is the value for Federal estate tax purposes of 43,079.9657 shares of Blount Construction Co. (BCC) owned by George C. Blount (decedent) on September 21, 1997, his date...

Let's get started

Leagle.com

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.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases