Kohler et al. v. Commissioner of Internal Revenue

BVLaw
Full Text of Court Cases
July 25, 2006

Access the Full Article

This article and its downloads are available with a subscription to any of these products:
It is also available in this product:
Already a subscriber or product owner?  Login
This article is also available for purchase. (8,124 words)   Add to Cart >>
Need help? Contact us:
1-503-479-8200 ext 2 or sales@bvresources.com
3261 Vitreous China Plumbing Fixtures and China and Earthenware Fittings and Bathroom Accessories
estate and gift taxation
Kohler et al. v. Commissioner of Internal Revenue
2006 Tax Ct. Memo LEXIS 156
US
Federal Court
Federal
United States Tax Court
Geroge Bezold, J. Anthony Hoefer, John Rock, Mary J. Streitz, Nathan E. Honson, Peter S. Hendrixson, Peter W. Carter, Phillip H. Martin
Robert Schweihs & Roger Grabowski (Kohler)
Kroupa

Summary

A “textbook case” on how to value a large, closely-held corporation, complete with discussion of dividend method and appropriate discounts. A total victory for the taxpayer.
Kohler et al. v. Commissioner of Internal Revenue
PDF, Size: 52 KB

See Also

Kohler: Textbook Valuation of Large Closely Held Corporation Leads to Total Victory for Taxpayer

Legal and Court Case Update
September 2006

A “textbook case” on how to value a large, closely held corporation, complete with discussion of dividend method and appropriate discounts.

This article also appears in:
BVR Guide to Management Projections and Business Valuation: Analysis and Case Law