Estate of E.L. Auker v. Commissioner

Full Text of Court Cases
May 19, 1998
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
Federal Court
United States Tax Court


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

Tax Court Outlines Five-Point Test for Determining Market Absorption Discounts

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

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.