Estate of E.L. Auker v. Commissioner

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May 19, 1998

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6513 Operators of Apartment Buildings
531110 Lessors of Residential Buildings and Dwellings
estate and gift taxation
Estate of E.L. Auker v. Commissioner
1998 Tax Ct. Memo LEXIS 185
US
Federal Court
United States Tax Court
Laro

Summary

Business Valuation and Taxes: Procedure, Law and Perspective ...
Estate of E.L. Auker v. Commissioner
PDF, Size: 348 KB

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The Tax Court handed down a five-point test for use when considering a market absorption discount (similar to a blockage discount).

Estate of Auker v. Commissioner

Legal and Court Case Update
May 19, 1998

In this estate tax matter, the assets consisted of interests in several family-owned entities, the assets of which included real estate and interests in some of the family-owned entities that owned real estate.