Temple v. United States

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March 10, 2006

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estate and gift taxation
Temple v. United States
2006 U.S. Dist. LEXIS 16171
US
Federal Court
Texas
United States District Court
Nancy Czaplinski, Charles Eliot, William Lyon (taxpayer)<br>Frances Burns (U.S.)
Heartfield

Summary

In gift/estate case, Court considers discounts for lack of marketability and control for LLPs/LLCs and rejects flawed applications of QMDM and Mergerstat data.
Temple v. United States
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In gift/estate case, court considers discounts for lack of marketability and control for LLPs/LLCs and rejects flawed applications of QMDM and Mergerstat data.