Dieringer v. Comm’r
Abstract Case Name: Dieringer v. Comm’r of Internal Revenue, 917 F.3d 1135, 1137 (9th Cir. 2019).Jurisdiction: United States Court of Appeals, Ninth Circuit.Appellee: Internal Revenue Service Commissioner.Petitioners-Appellants: The Victoria E. Dieringer Estate.Concepts: Tax; Charitable Deduction; Estate Planning; Stock.Nature of Case: Whether the Tax Court 1) should have valued the charitable gift at Victoria’s Date of […]