Herbert V. Kohler v. CIR

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July 25, 2006

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6531 Real Estate Agents and Managers
estate and gift taxation
Herbert V. Kohler v. CIR
T.C. Memo. 2006-152
US
Federal Court
United States Tax Court
George Bezold, J. Anthony Hoefer, John Rock, Mary J. Streitz, Nathan E. Honson, Peter S. Hendrixson, Peter W. Carter, Phillip H. Martin
Roger J. Grabowski <br> Robert Schweihs <br> Richard May <br> Scott D. Hakala <br>
Kroupa

Summary

The U.S. Tax Court determined the fair market value of a minority interest in a well-known manufacturer of kitchen and bath fixtures and accessories. The court rejected the IRS’s valuation as incredible because the expert carried no business valuation cre ...
Herbert V. Kohler v. CIR
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