Hollen v. Commissioner of Internal Revenue

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January 4, 2011

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ESOP valuations
Hollen v. Commissioner of Internal Revenue
T.C. Memo. 2011-2, 2011 WL 13637 (U.S. Tax Ct.)
US
Federal Court
Federal
United States Tax Court
Stephen Thielking
Laro

Summary

Tax Court confirms disqualification of small private practice ESOP for failure to qualify with certain administrative regulations, including appraisal by an “independent” and “qualified” appraiser.
Hollen v. Commissioner of Internal Revenue
PDF, Size: 18 KB

See Also

Important Tax Court Reminder Regarding Small-Firm ESOP Compliance

Legal and Court Case Update
April 2011

Tax Court confirms disqualification of small private practice ESOP for failure to qualify with certain administrative regulations, including appraisal by an “independent” and “qualified” appraiser.