Epstein Secrets

r[ Dec. 56,510(M)), T.C. Memo. 2006-96; Estate of Stone v. Commissioner[ Dec. 55,341(M)), T.C. Memo. 200

Tax Court Memoranda (Current), John H. Hendrix and Karolyn M. Hendrix, Donors, Petitioners v. Commissioner of Internal Revenue, Respondent., U.S. Tax Court, CCH Dec. 58,662(M), T.C. Memo. 2011-133, 101 . 1642, (Jun. 15, 2011) John H. Hendrix and Karolyn M. Hendrix, Donors

the light of the Tax Court's correct distinction of this case from, among others. Estate of Scull v. Commissioner. 67 T.C.M. (CCH) 2953 (1994). and Stone v. United States. No. 06-0259. 2007 WI. 2318974. at •3 (N.D. Cal. Aug. 10. 2007). The courts in both of those cases awarded nominal discounts, but,

Court") to review and eventually eliminate the federal estate tax deficiency assessed against the Estate by Respondent-Appellee. the Commissioner of Internal Revenue ('the Commissioner"). That deficiency resulted solely from the Commissiona's disallowance of the "fractionalownership discount" applied by the Esta

ection quoted from the opinion of Chief Justice Stone in Douglas v. City of Jeannette, 319 U.S. 157, 1

e United States for the Southern District of New York restraining, pending final hearing, the defendant McElligott, Acting and Deputy Collector of Internal Revenue of the Third District of New York, from refusing to issue licenses to the complainants as brewers of beer, or to issue revenue stamps in respect t