The Estate of Noble and Subsequent Events

BVResearch Pro
American Society of Appraisers Business Valuation Review™
Winter 2008 Volume 27, Issue 4 pp. 187-202
Z. Christopher Mercer, ASA, CFA,


The Estate of Noble was published in January 2005. This decision is important because of its emphasis on subsequent events—a critical concept for taxpayers, the Internal Revenue Service, and appraisers.
The Estate of Noble and Subsequent Events
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