Court Cases

Keep up to date by accessing our summaries of the latest Tax Court rulings related to valuations and discounts in the Gift/Estate tax arena. These summaries are concise one or two page summaries in PDF format that highlight the important facts, findings and highlights of each case. Stay up to date with our summaries without having to read the 50+ page complete rulings.

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• Mark and Michelle Senda, TCM 2004-160, July 12, 2004.
• Estate of Thompson, TCM 2004-174, July 26, 2004.
• Estate of Theodore Thompson, Deceased v. Commissioner (No. 03-3173), (United States Court of Appeals for the Third Circuit), September 1, 2004.
• Estate of Helen M. Noble v. Commissioner, TCM 2005-2, January 6, 2005.
• Estate of Bongard v. Commissioner, 124 T.C. No. 8, March 15, 2005.
• Estate of Virginia A. Bigelow v. Commissioner, TCM 2005-65, March 30, 2005.
• Estate of Edna Korby, et al., v. Commissioner, TCM 2005-102, May 10, 2005, and Estate of Austin Korby et al., v. Commissioner, TCM 2005-103, May 10, 2005.
• Miller & Sons Drywall, Inc. v. Commissioner, TCM 2005-114, May 19, 2005.
• Estate of Jelke v. Commissioner, TCM 2005-131, May 31, 2005.
• Albert Strangi et al. v. Commissioner, No. 03-60992, U.S. Court of Appeals for the Fifth Circuit, July 15, 2005
• Estate of Smith Jr., v. United States, No. 02-264 ERIE, July 22, 2005.
• Estate of Webster E. Kelley v. Commissioner, TCM 2005-235, October 11, 2005.
• Estate of Blount v. Commissioner, United States Court of Appeals for the Eleventh Circuit, No. 04-15013, October 31, 2005.
• Estate of Winifred Hughes, Deceased, Dean McBride, Executor and Trustee, v. Commissioner, T.C. Memo 2005-296.
• Mark W. Senda and Michele Senda v. Commissioner, U.S. Court of Appeals for the 8th Circuit, No. 05-1118, January 6, 2006.
• Huber v. Commissioner, T.C. Memo 2006-96, May 9, 2006.
• Estate of Lillie Rosen v. Internal Revenue Service, T.C. Memo 2006-115, June 1, 2006.
• Dallas v. Commissioner, T.C. Memo 2006-212, September 28, 2006.
• Erickson v. Commissioner, TC Memo 2007-107, April 30, 2007.
• Estate of Virginia A. Bigelow v. Commissioner, No. 05-75957 Tax Ct. No 4066-02 Opinion (Appeal)
• Estate of Jelke v. Commissioner, T.C. Memo 3512-03, November 15, 2007 (Appeal)
• Rector v. Commissioner, TC Memo 2007-367, December 13, 2007
• Estate of Duane Farnam and Estate of Lois Farnam v. Commissioner, 130 T.C. No. 2, February 4, 2008
• Estate of Anna Mirowski v. Commissioner, T.C. Memo 2008-74, March 26, 2008
• Jane Z. Astleford v. Commissioner of Internal Revenue, T.C. Memo 2008-128
• Thomas H. Holman and Kim Holman, Petitioners v. Commissioner of Internal Revenue, T.C. Memo 130-12, May 27, 2008