Robertson v. U.S.

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January 13, 2006

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estate and gift taxation
Robertson v. U.S.
2006 U.S. Dist. Lexis 1167
US
Federal Court
Texas
United States District Court
Francis X. Burns (Government)<br>Peter J. Phalon (Estate)
Kaplan

Summary

Court accepts the net asset value and market approaches to valuing limited partnership interests, with discussion of discounts for lack of marketability, lack of control, and need for hard data.
Robertson v. U.S.
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See Also

Keeping It Simple Rules the Day on Partnership Discounts

Legal and Court Case Update
March 2006

Court accepts the net asset value and market approaches to valuing limited partnership interests, with discussion of discounts for lack of marketability, lack of control, and need for hard data.