Estate of Tanenblatt v. Commissioner

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November 18, 2013

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6519 Lessors of Real Property, NEC
531190 Lessors of Other Real Estate Property
federal taxation
income approach, net asset value, discount for lack of marketability (DLOM), estate tax, fair market value (FMV), market approach, minority discount, discount for lack of control (DLOC)
Estate of Tanenblatt v. Commissioner
2013 Tax Ct. Memo LEXIS 273
US
Federal Court
N/A
United States Tax Court
Management Planning, Inc., Jacques O. Tuchler & Associates, Dr. Laura J. Tindall (petitioner); John A. Thomson (respondent)
Halpern

Summary

Tax Court rejects taxpayer’s attempt to place in evidence a new appraisal regarding the decedent’s interest in an LLC whose principal asset was real estate by way of stipulation, finding he failed to qualify the appraiser as an expert and did not present ...
Estate of Tanenblatt v. Commissioner
PDF, Size: 124 KB

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Tax Court rejects taxpayer’s attempt to place in evidence a new appraisal regarding the decedent’s interest in an LLC whose principal asset was real estate by way of stipulation, finding he failed to qualify the appraiser as an expert and did not present ...