United States Ninth Circuit

Tax court may not disregard sales price for stock provided by third-party audit and agreed to by minority shareholders who testified they were under no compulsion to sell.

Appellate Information

• Argued 02/14/2001
• Decided 03/15/2001
• Published 03/15/2001

Judges

• NOONAN, Circuit Judge:, Before:  HUG, NOONAN, and W. FLETCHER, Circuit Judges.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• David Duez, Chicago, Illinois, for the petitioners-appellants.


• For Appellees:
  
• Marion Erickson, Department of Justice, Washington, D.C., for the respondent-appellee.