Legal Opinion
Bergquist v. Comm'r
United States Tax Court
Decided July 22, 2008No. Nos. 17530-06, 17535-06, 17537-06, 17541-06, 17545-06, 17549-06PublishedCited by 8 opinions
1Opinion of the Court
Swift, Judge:
Respondent determined deficiencies in petitioners’ Federal income taxes and accuracy-related penalties as follows:
[[Image here]]
The primary issue for decision in these consolidated cases is the fair market value of stock in a medical professional service corporation that was donated to a charitable professional service corporation.
These cases were consolidated for purposes of trial, briefing, and opinion. On the stock valuation issue, the parties in 20 related but nonconsolidated cases also pending before the Court have stipulated to be bound by the final decisions rendered…
2Cases cited11 opinions
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Buffalo Tool & Die Mfg. Co. v. CommissionerUnited States Tax Court · 1980
- Parker v. CommissionerUnited States Tax Court · 1986
- Estate of Newhouse v. CommissionerUnited States Tax Court · 1990
6 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Petaluma FX Partners, LLC v. Commissioner of Internal Revenue ServiceCourt of Appeals for the D.C. Circuit · 2010
- Chapman Glen Ltd. v. CommissionerUnited States Tax Court · 2013
- Estate of Gallagher v. Comm'rUnited States Tax Court · 2011
- Estate of Kollsman v. Comm'rUnited States Tax Court · 2017
- Bergquist v. Comm'rUnited States Tax Court · 2008
3 more not listed; retrieve them via the Exa API.