Summary
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.