2002 in review: Tax Court decisions set new precedents; M&A market down

Business Valuation UpdateVol. 9 No. 1
January 2003
Shannon P. Pratt, CFA, ARM, ABAR, FASA, MCBA, CM&AA


Topping the list of business valuation controversies in 2002 and continuing into 2003 was the issue of S corporation versus C corporation valuation. Three cases disallow tax-affecting ...