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RankDateProductResults
112/28/2013BVLaw
Court Rejects Expert’s Regression Equation to Determine DLOM
In determining the fair market value of a revocable trust’s interest in an LLC, the Tax Court adopts the IRS expert’s marketability discount and valuation; he rightly assumed it was reasonably foreseeable at the time of the decedent’s death that the trust...
United States Tax Court Federal US, Action: Estate and Gift Taxation
Court Case Digests  (2,067 words)
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24/27/2017BVLaw
Eleventh Circuit Affirms Tax Court’s Valuation of Trust’s Interest in LLC
Affirming FMV conclusion, appeals court says Tax Court did not err in focusing less on details of methodology parties’ appraisers used than on larger issue of whether hypothetical seller would be able to force distribution of majority of LLC’s assets.
United States Court of Appeals 11th Circuit US, Action: Estate and Gift Taxation
Court Case Digests  (1,961 words)
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34/8/2013BVLaw
Estate of Koons v. Commissioner
In determining the fair market value of a revocable trust’s interest in an LLC, the Tax Court adopts the IRS expert’s marketability discount and valuation; he rightly assumed it was reasonably foreseeable at the time of the decedent’s death that the trust...
United States Tax Court Federal US, Action: Estate and Gift Taxation
Full Text of Court Cases  (12,325 words)
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< PreviousNext >Page 1 of 1 (3 results)