Litman v. United States

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August 22, 2007

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federal taxation
Litman v. United States
2007 U.S. Claims LEXIS 273
US
Federal Court
Federal
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
Miller

Summary

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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