Summary
The Court of Federal Claims valued a minority interest in an AmTrak service provider for gift tax purposes. It considered a number of post-gift transactions. It determined that the transactions were relevant only when (1) there had been no material chang ...
Frederick G. Krapf v. U.S.A.
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See Also
Relevance of Transactions Judged Using Standard Tests
The Court of Federal Claims valued a minority interest in an AmTrak service provider for gift tax purposes.