1. Home
  2. Browse Decisions
  3. F.2d
  4. 752 F.2d
  5. 752 F.2d 518 (1985)
 

ESTATE OF GRESHAM v. C.I.R.

No. 83-1165.

752 F.2d 518 (1985)

ESTATE OF Louis B. GRESHAM, Deceased, Thomas D. Gresham and Plaza Bank and Trust Company, Co-Executors, and Margaret S. Gresham, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Tenth Circuit.

January 17, 1985.

Attorney(s) appearing for the Case

Stanley P. Weiner, Kansas City, Mo., for petitioners-appellees.

Kenneth L. Greene, Washington, D.C. (Michael L. Paup and Gary R. Allen, Dept. of Justice, Washington, D.C., with him on the briefs), for respondent-appellant.

Before BARRETT and McKAY, Circuit Judges, and BURCIAGA, United States District Judge.

BARRETT, Circuit Judge.

In order to determine "fair market value" under section 57(a)(6) of the Internal Revenue Code of 1954 (26 U.S.C.) (the "Code") for purposes of the "minimum tax,"1 Treas.Reg. section 1.57-1(f)(3) (1978) directs a taxpayer to apply the principles found in section 83(a)(1) of the Code. A majority of the Tax Court concluded that the application of section 83(a)(1) valuation principles was inconsistent with the plain...

Let's get started

Leagle.com

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.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases