Gow v. Commissioner (I)

Full Text of Court Cases
March 20, 2000
6719 Offices of Holding Companies, NEC
551112 Offices of Other Holding Companies
federal taxation
discount rate, fair market value (FMV), income tax

Gow v. Commissioner (I)
T.C. Memo. 2000-93, 2000 Tax Ct. Memo LEXIS 108
Federal Court
United States Tax Court
Peter Gampel (for petitioner) <br> Diane Maiden (for respondent) <br> Deborah Kalmar (for respondent)


At issue is the value of shares of stock of Williamsburg Vacations, Inc., awarded to the plaintiff.

See Also

Tax Court Values Bonus Compensation Stock, Applies Two-Tier Discounts

The valuation issue in this case pertained to the fair market value of two minority blocks of stock of Williamsburg Vacations Inc. (WVI) issued as bonus compensation to a shareholder/officer/director of a C corporation investment holding company in early 1989 and 1990.