Estate of Desmond v. Commissioner

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March 10, 1999

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2851 Paints, Varnishes, Lacquers, Enamels, and Allied Products
325510 Paint and Coating Manufacturing
estate and gift taxation
Estate of Desmond v. Commissioner
T.C. Memo 1999-76, 77 T.C.M. 1529 (1999) 271
US
Federal Court
United States Tax Court
Higgins, Marcus & Lovett (for estate)<br>Business Valuation Services (for IRS)
Vasquez

Summary

Business Valuation and Taxes: Procedure, Law and Perspective ...
Estate of Desmond v. Commissioner
PDF, Size: 30 KB

See Also

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Legal and Court Case Update
June 1999

This is another Tax Court opinion with a thorough discussion of business valuation methods, discounts and premiums, and relevant factors to be considered.