Litman v. United States

Full Text of Court Cases
August 22, 2007
federal taxation

Litman v. United States
2007 U.S. Claims LEXIS 273
Federal Court
United States Court of Federal Claims
Cory A. Johnson, J. Graham Kenney, Jennifer S. Crone, John W. Porter, Kari M. Larson, Kim Marie K. Boylan, Richard T. Morrison, Stephanie Loomis-Price, Steven I. Fraham


Federal claims court rejects IRS and others’ reliance on restricted stock studies to determine appropriate discount for lack of marketability for restricted stock, preferring taxpayer’s option-pricing and CAPM analysis.
Litman v. United States
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