Valuation uncertainty continues – the Ninth Circuit reverses the Tax Court

Business Valuation Update
July 11, 2001
Owen G. Fiore, JD, CPA

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expert testimony, estate tax, burden of proof, valuation date

Summary

The recent enactment of the Economic Growth and Tax Relief Reconciliation Act of 2001 1 (Act) poses new challenges and opportunities alike to owners of substantial estates and their profess ...