Summary
The Tax Court considered the valuation of two 25 percent interests in a corporation that owned and operated motels. The corporation was valued by both parties using an adjusted net asset value method. That valuation method was accepted by the Tax Court. T ...
Estate of Lewis Bailey v. CIR
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See Also
Marketability Discount Based on IPO and Restricted Stock Studies Rejected
The Tax Court considered the valuation of two 25% interests in a corporation that owned and operated motels.