Estate of Ray A. Ford v. CIR

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Full Text of Court Cases
December 8, 1993
4214 Local Trucking with Storage
484210 Used Household and Office Goods Moving
estate and gift taxation

Estate of Ray A. Ford v. CIR
T.C. Memo. 1993-580
US
Federal Court
United States Tax Court
Jerome F. Sherman, Ph.D <br> Robert J. Strachota, MAI <br> Patrick K. Schmidt <br> William C. Herber <br>
Chiechi

Summary

The U.S. Tax Court valued four holding and one operating companies. It rejected the estate's expert because he valued the holding companies using weighted combination of earnings and asset approaches. It additionally rejected his use of book value of pro ...
Estate of Ray A. Ford v. CIR
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See Also

Holding Company’s Valued Using Net Asset Value

The U.S. Tax Court valued four holding companies and one operating company.

Estate of Ford v. Commissioner

The United States Tax Court ex­amined the valuation of five, family-owned, closely held companies.