Summary
Court permits taxpayer to introduce subsequent events to the extent that they are relevant to establishing the amounts that a hypothetical, willing buyer and seller would have paid for a closely held private company on the valuation date.
Alan Baer Revocable Trust v. U.S.
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See Also
United States District Court Cites Noble in Considering Subsequent Events
Court permits taxpayer to introduce subsequent events to the extent that they are relevant to establishing the amounts that a hypothetical, willing buyer and seller would have paid for a closely held private company on the valuation date.