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You are here: Home Tax Cases Tax Cases Estate of Sauder v. Commissioner
 

Estate of Sauder v. Commissioner

The decedent died owning multiple classes of voting and non-voting preferred; each class carried non-cumulative dividends.

The Internal Revenue Service contended that the decedent’s failure to pay dividends constituted an indirect gift to the holders of the common.  No. 3153-91 (U.S.T.C. 1991).

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