Estate of Klauss v. Commissioner

BVLaw
Full Text of Court Cases
June 27, 2000
5191 Farm Supplies
424910 Farm Supplies Merchant Wholesalers
estate and gift taxation

Estate of Klauss v. Commissioner
T.C. Memo 2000-191, 2000 Tax Ct. Memo LEXIS 228
US
Federal Court
United States Tax Court
Bruce Johnson (for estate)<br>David N. Fuller (for IRS)
Colvin

Summary

Business Valuation and Taxes: Procedure, Law and Perspective ...
Estate of Klauss v. Commissioner
PDF, Size: 21 KB

See Also

Court Accepts Small Size Risk Premium, Adjustment to Multiples

This case is important because it supports the use of the small stock premium in developing a discount rate and also the adjustment of market valuation multiples in the guideline public company method.