TITLE

Impact of post-mortem events on estate tax valuations

AUTHOR(S)
Englebrecht, Ted D.; Masselli, John J.
PUB. DATE
September 1995
SOURCE
CPA Journal;Sep95, Vol. 65 Issue 9, p24
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
Discusses cases showing the courts' permissive stance in the use of post-mortem information in estate valuations. Valuation factors; Valuation date; Valuation methods; Five truisms on valuation; `Estate of Dominick A. Necastro'; `Estate of Robert C. Scull'; `Estate of Andrews'; `First National Bank of Kenosha v. U.S.'; `Estate of Max Shlensky'; `U.S. v. G. Simmons'; `Estate of Eleanor O. Pillsbury.'
ACCESSION #
9510026084

 

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