Summary
Business Valuation and Taxes: Procedure, Law and Perspective ...
Adams v. Commissioner
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See Also
Court Rejects Adjusting Cap Rate Earnings to Apply to S Corporation
The issue in this estate tax matter is the fair market value of decedent William G. Adams Jr.'s 178 shares of voting common stock (a 61.59% interest) of Waddell Sluder Adams & Co., Inc. (WSA), an insurance agency that operated as an S corporation.