Estate of Desmond v. Commissioner

Full Text of Court Cases
March 10, 1999
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
Federal Court
United States Tax Court
Higgins, Marcus & Lovett (for estate)<br>Business Valuation Services (for IRS)


Business Valuation and Taxes: Procedure, Law and Perspective ...
Estate of Desmond v. Commissioner
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See Also

Potential Environmental Liability Relevant to Fair Market Value

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