Koblick v. Internal Revenue Service

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April 3, 2006

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4489 Water Transportation of Passengers, NEC
487210 Scenic and Sightseeing Transportation, Water
estate and gift taxation
Koblick v. Internal Revenue Service
2006 Tax Ct. Memo LEXIS 63
US
Federal Court
United States Tax Court
Thomas Ferguson and Edward Geiger (taxpayer)<br>Geary (IRS)
Goeke

Summary

Contemporaneous, aggregate transfer of minority interests reduce (but don’t reverse) minority discounts.
Koblick v. Internal Revenue Service
PDF, Size: 22 KB

See Also

‘Lockstep’ Transfers of Minority Interests Submerge—But Do Not Sink—Discounts

Legal and Court Case Update
June 2006

Contemporaneous, aggregate transfer of minority interests reduce (but don’t reverse) minority discounts.