United States Eleventh Circuit
Estate of Blount v. Comm'r of Internal Revenue, 04-15013
The Tax Court erred when it added the insurance proceeds to the value of the corporation when it calculated its fair market price.
Appellate Information
- Decided 10/31/2005
- Published 10/31/2005
Judges
- BIRCH, Circuit Judge:, Before BIRCH, CARNES and FAY, Circuit Judges.
Court
- United States Eleventh Circuit
Counsel
- For Appellant:
- Sara Lynn Doyle, R. Douglas Wright, Alfred B. Adams, III, Holland & Knight, LLP, Atlanta, GA, for Petitioner-Appellant.
- For Appellees:
- Steven W. Parks, Michelle B. O'Connor, U.S. Dept. of Justice, Tax Div., Jonathan S. Cohen, Dept. of Justice, Washington, DC, for Respondent-Appellee.