One-stop resource for all estate and gift valuation cases

BVWireIssue #115-2
April 11, 2012

Where else can you find all of the leading valuation case law in estate and gift tax? In the 2012 edition of BVR’s Business Valuation Issues in Estate & Gift Tax/Case Law Compendium, of course. The just-published compendium contains over 200 court cases, dating back to 1993, that cover such important topics as deriving the discount for lack of marketability, preserving the form (and fair market value) of family limited partnerships, determining reasonable compensation for corporate executives, and more.

This new edition also contains the most current estate and gift tax cases, such as the Estate of Gallagher v. Commissioner, in which the Tax Court tackled the viability of the market approach as well as common inputs and assumptions to the income approach (discounted cash flow), and Boltar v. Commissioner, in which the court found (for the first time) that a conservation easement appraisal didn’t meet the rigorous standards of Daubert. The print compendium contains case digests of all estate and gift tax decisions, plus a summary table for quick reference. An enclosed CD provides the full text of the court’s decisions and features a sophisticated indexing system that searches all the cases by key words.

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