Borgatello v. Commisioner
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Tax Court Determines Capital Gains Discount for Real Estate Holding Company
This issue in this estate tax matter is the fair market value of decedent's 82.76% interest in Valley Improvement Co. Inc. (VIC), a real estate holding company, as of Jan. 12, 1994.
Tax Court Allows Capital Gains Discount for Real Estate Holding Company
The issue in this estate tax matter is the fair market value of decedent's 82.76% interest in Valley Improvement Co. Inc. (VIC), a real estate holding company, as of Jan. 12, 1994.
Built-In Capital Gains Considered in Build Up of the Marketability Discount
The Tax Court valued a real estate holding company using the net asset value method.