PER CURIAM.
The questions here involve the valuation by the Tax Court of certain shares of estate stock and failure of that court to apply the blockage rule to the problem of the value of the shares.
It is not our function in this type of case to substitute our conclusions and inferences for those of the Tax Court. The facts and circumstances furnish a reasonable basis for the conclusion that body reached.
The decision will...
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.