Boltar LLC v. Commissioner

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April 5, 2011

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federal taxation
Boltar LLC v. Commissioner
2011 WL 1314445 (U.S. Tax Ct.)
US
Federal Court
Federal
United States Tax Court
Integra Realty Resources (taxpayer); Steven Albert (IRS)
Cohen

Summary

Tax Court rejects charitable easement appraisal under Daubert, finding the appraisers ignored the before and after method and rejected relevant facts in favor of those that exaggerated value.
Boltar LLC v. Commissioner
PDF, Size: 33 KB

See Also

In Test Case, Tax Court Uses Daubert to Discredit ‘Absurd’ Appraisal

Legal and Court Case Update
June 2011

Tax Court rejects charitable easement appraisal under Daubert, finding the appraisers ignored the before and after method and rejected relevant facts in favor of those that exaggerated value.

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