United States Sixth Circuit
GROSS v. COMM'R OF INTERNAL REVENUE, 99-2239, 99-2257
Tax affecting unavailable to discount value of S-corporation stocks in gift tax calculation prior to 1992.
Appellate Information
- Argued 10/27/2000
- Decided 11/19/2001
- Published 11/19/2001
Judges
- Before: DAUGHTREY and CLAY, Circuit Judges; COHN, Senior District Judge.
Court
- United States Sixth Circuit
Counsel
- For Appellant:
- Gerald J. Rapien (argued and briefed), James J. Ryan (briefed), Taft, Stettinius & Hollister, Cincinnati, OH, for Petitioners-Appellants.
- For Appellees:
- David I. Pincus (argued and briefed), U.S. Department of Justice, Appellate Section Tax Division, Washington, DC, A. Wray Muoio (briefed), Tax Division, Department of Justice, Washington, DC, for Respondent-Appellee.