Taxation—Treasury Regulation Valuing Mutual Fund Shares for Estate Tax Purposes at the Replacement Cost Held Invalid

Authors

James E. Brown

First Page

256

Document Type

Recent Case

Rights

Abstract

Cartwright v. United States, 323 F. Supp. 769 (W.D.N.Y. 1971).

Recommended Citation

James E. Brown, Taxation—Treasury Regulation Valuing Mutual Fund Shares for Estate Tax Purposes at the Replacement Cost Held Invalid, 21 Buff. L. Rev. 256 (1971).
Available at: https://digitalcommons.law.buffalo.edu/buffalolawreview/vol21/iss1/15