S Corporation Model Comparisons

BVResearch Pro
American Society of Appraisers Business Valuation Review™
Spring 2008 Volume 27, Issue 1 pp. 38-54
Travis W. Harms, CFA, CPA/ABV
Z. Christopher Mercer, ASA, CFA,


Since 2001, with the issuance of the Gross decision by the U.S. Tax Court, there has been considerable judicial confusion regarding the theoretically correct manner in which to value S corporations and interests in them.1 Gross has been followed by four additional S corporation cases from the Tax Court in which the same theoretical misunderstandings were perpetuated.2 ...
S Corporation Model Comparisons
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