PER CURIAM.
The sole issue presented by this appeal is whether the respondent erroneously valued the stock which petitioner transferred by gift to his son. The petitioner contends here, as he did before the Tax Court, that the value of the stock must be limited to the price at which each of the stockholders of the corporation had agreed to offer it to the others in case he should at any time wish to sell any of his stock. The depressive effect of the restrictive agreement...
Let's get started
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.
