(Download) "West Chester Feed & Supply Co. v. Erwin" by United States Court Of Appeals For The Sixth Circuit ~ Book PDF Kindle ePub Free

May 26, 2021

eBook details

Title: West Chester Feed & Supply Co. v. Erwin
Author : United States Court Of Appeals For The Sixth Circuit
Release Date : January 02, 1971
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 59 KB

Description

West Chester Feed and Supply Company (West Chester), an Ohio farming corporation, filed this action asking the District Court
to establish the value of its assets for the years 1967, 1968 and 1969. A stockholder of the corporation had died. The executor filed an estate tax return measuring the worth of West Chester's
stock upon a corporate asset valuation of $80,000. In auditing the estate tax return, the Internal Revenue Service increased
the valuation of the corporate assets to $120,000. At the time of the filing of the action in the District Court, no estate
tax deficiency had been assessed against the estate of the deceased stockholder.

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