ESTATE OF FORD v. C.I.R.

No. 94-2825.

53 F.3d 924 (1995)

ESTATE OF Ray A. FORD, Deceased; Jack F. Ford and Richard A. Ford, Personal Representatives, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided May 4, 1995.


Attorney(s) appearing for the Case

James W.R. Brown, Omaha, NE, argued, for appellants.

Teresa T. Milton, Washington, DC, argued (Gary R. Allen and Teresa E. McLaughlin, on the brief), for appellee.

Before LOKEN and MORRIS SHEPPARD ARNOLD, Circuit Judges, and JONES, Senior District Judge.


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...

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