The Kohler case generated substantial discussion in BV circles (see BVWire #49-1), especially as many analysts considered the Tax Court’s ruling a “homerun” for the taxpayer—and a complete shutout for the IRS. But there are always two sides to such a complicated case—and the expert for the IRS (CBIZ Valuation Group, LLC) offers exclusive insights into the Kohler facts and findings in the January Business Valuation Update™ , including the Taxpayer’s reliance on “overly conservative” management forecasts and the allegedly redundant Dividend Discount model.
For a free copy of the article, click here. Note: We are also obtaining copies of reports by all Kohler experts, as well as both side’s trial briefs, the BVU case abstract, and more; watch for this exclusive valuation “bundle” to become available early next year.
Please let us know
if you have any comments about this article or enhancements you would like to see.