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Should the fact of death be taken into account when death effects the value of asset included in the gross estate? How do these two

Should the fact of death be taken into account when death effects the value of asset included in the gross estate? How do these two cases answer this question?

Goodman v. Comm'r of Internal Revenue (In re Estate of Goodman) Full title:ESTATE OF ISAAC GOODMAN, DECEASED, ALAN S. GOODMAN, EXECUTOR, PETITIONER...

Court:Tax Court of the United States.

Date published: Dec 19, 1951

&

ESTATE OF McCLATCHY v. COMMISSIONER OF INTERNAL REVENUE (1998) United States Court of Appeals,Ninth Circuit.

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