Myron G. Sammons and Dorothy Sammons, Petitioners-Appellees/cross-Appellants v. Commissioner of Internal Revenue, Cross-Appellee

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• affirming rejection of appraisal based on assumptions 12 contrary to actual circumstances established by testimony
• whether Tax Court appropriately selected cost method of valuing art collection is question of fact reviewed for clear error
• \Valuation is a question of fact.\
• “Valuation is a question of fact.”

Source: CourtListener parenthetical corpus (CC0).