Legal Opinion
Estate of Ray A. Ford, Deceased Jack F. Ford and Richard A. Ford, Personal Representatives v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided May 4, 1995No. 94-2825PublishedCited by 28 opinions
1Opinion of the Court
JOHN B. JONES, Senior District Judge.
The estate of Ray A. Ford (the estate), by its representatives, appeals from a Tax Court decision sustaining in part an estate tax deficiency determined by the Commissioner of Internal Revenue (Commissioner). The estate challenges the Tax Court’s findings regarding valuation of five closely held corporations in which Ray A. Ford held varying degrees of ownership on the date of his death. The estate also challenges the Tax Court’s findings regarding the lack of marketability and minority interest discounts applied to the stock’s valuation. The estate claims…
2Cases cited6 opinions
- Burton-Sutton Oil Co. v. CommissionerSupreme Court of the United States · 1946
- Marie H. Hamm v. Commissioner of Internal Revenue, William Hamm, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Daniel D. And Agnes H. Palmer v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1975
- Estate of D.D. Palmer, Deceased, Richard L. Braunstein and Davenport Bank & Trust Co., Executors and A.H. Palmer v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1988
- Estate of Charles A. Juden, Charles A. Juden, Jr., Personal Representative and Cleo M. Juden v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1989
1 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Diane S. Blodgett v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 2005
- Walter L. Gross, Jr. And Barbara H. Gross (99-2239) Calvin C. Linnemann and Patricia G. Linnemann (99-2257) v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 2001
- ESTATE OF DAVIS v. COMMISSIONERUnited States Tax Court · 1998
- Estate of Jelke v. CommissionerCourt of Appeals for the Eleventh Circuit · 2007
- Estate of Fred O. Godley, Deceased Fred D. Godley, Administrator Cta v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 2002
23 more not listed; retrieve them via the Exa API.