Document Type

Article

Publication Date

5-25-2020

Abstract

Whether the Tax Court 1) should have valued the charitable gift at Victoria’s Date of Death, 2) even if post-death events could be considered, the Tax Court erred by not accounting for a decline in value of Victoria’s shares caused by economic forces, and 3) the Tax Court erred by upholding the accuracy-related penalty under I.R.C. § 662.

Comments

This article is also available online at: http://ggutaxreview.org/2020/05/25/dieringer-v-commr-of-internal-revenue/

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