Succession of Betty Felix Helis v. U.S.A.

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July 3, 2001

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estate and gift taxation
Succession of Betty Felix Helis v. U.S.A.
88 AFTR2d Par. 2001-5085 (Fed. Cl. 2001)
US
Federal Court
Federal
United States Court of Federal Claims
Bruggink

Summary

The Court of Federal Claims valued a 50 percent partnership interest. The IRS’s expert applied a 13 percent minority discount to the real property assets of the partnership. This discount was determined using Mergerstat data and reduced because the IRS fo ...
Succession of Betty Felix Helis v. U.S.A.
PDF, Size: 364 KB

See Also

Minority Discount Applies to All Partnership Assets

Legal and Court Case Update
July 3, 2001

The Court of Federal Claims valued a 50% partnership interest.