Valuation uncertainty continues – the Ninth Circuit reverses the Tax Court

Business Valuation Update
July 11, 2001
Owen G. Fiore, JD, CPA
expert testimony, estate tax, burden of proof, valuation date


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 ...