Estate of Winkler v. Commissioner

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May 11, 1989

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2911 Petroleum Refining
324110 Petroleum Refineries
federal taxation
expert testimony, closely held corporation, discount for lack of marketability (DLOM), minority interest, voting stock, nonvoting stock
Estate of Winkler v. Commissioner
1989 Tax Ct. Memo LEXIS 231
US
Federal Court
N/A
United States Tax Court
Julian Kiser, Don Goelzer (petitioner), Yale Kramer (respondent)
Parker

Summary

Tax Court provides guidance on report writing to avoid “random walk approach” and finds respondent’s expert failed to detail thought processes underlying valuation conclusions in appraisal report.
Estate of Winkler v. Commissioner
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