EFTA00598139Set 9
2011-06-168p4,874w
Code Sec. 2522
Gift tax: Valuation: Interest in a closely held corporation: Formula Clause
T.C. Memo. 2011-133
JOHN H. HENDRIX AND KAROLYN M. HENDRIX, DONORS, Petitioners v. COMMISSIONER
https://www.justice.gov/epstein/files/DataSet%209/EFTA00598139.pdf