United States Eighth Circuit

Tax court did not err in assessing value of shares involved in a gift; taxpayer's evidence relating to events subsequent to his 1992 valuation of the stock was not relevant and properly rejected.

Appellate Information

• Decided 05/03/2004
• Published 05/03/2004

Judges

• LOKEN, Chief Judge., Before LOKEN, Chief Judge, WOLLMAN and HANSEN, Circuit Judges.

Court

• United States Eighth Circuit

Counsel

• For Appellant:
  
• Counsel who presented argument on behalf of the appellant was Kay Nord Hunt of Minneapolis, MN. Glenn R. Kessel and Barry A. O'Neil appeared on the brief.


• For Appellees:
  
• Counsel who presented argument on behalf of the appellee was Joan I. Oppenheimer, Justice Dept., Washington, D.C. Jonathan S. Cohen of Washington, D.C. appeared on the brief.