Ringgold Telephone Co. v. Commissioner

BVLaw
Full Text of Court Cases
May 10, 2010
4812 Radiotelephone Communications
517312 Wireless Telecommunications Carriers (except Satellite)
federal taxation

Ringgold Telephone Co. v. Commissioner
T.C. Memo. 2010-103, 2010 WL 1850426 (U.S. Tax Ct.)
US
Federal Court
Federal
United States Tax Court
Eric B Jorgensen, James C Lanning, Timothy J Peaden, Timothy L Fallaw
William King (taxpayer); Steven Hastings (IRS)
Wells

Summary

Tax Court finds taxpayer’s expert, a CPA/ABV with substantial experience in the telecommunications business, more persuasive in valuing a 25% interest in a private wireless company using four traditional BV approaches plus a distribution-yield analysis.
Ringgold Telephone Co. v. Commissioner
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See Also

Tax Court Favors Expert With Greater Industry Experience in Valuing Telecomm Company

Tax Court finds taxpayer’s expert, a CPA/ABV with substantial experience in the telecommunications business, more persuasive in valuing a 25% interest in a private wireless company using four traditional BV approaches plus a distribution-yield analysis.