2032A Special Use Reduction Is in Addition to Minority and Marketability Discounts

Business Valuation Update BVLaw
Legal and Court Case Update
November 1, 1995

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estate and gift taxation
Estate of Clara K. Hoover v. CIR
76 AFTR2d Par. 95-5602 (10th Cir. 1995)
US
Federal Court
10th Circuit
United States Court of Appeals

Summary

The U.S. Court of Appeals for the 10nth Circuit concluded that, for the purposes of applying the IRC sec. 2032A maximum valuation reduction, the value of the interest is to be calculated using fair market value inclusive of applicable minority and marketability discounts.

See Also

Estate of Clara K. Hoover v. CIR

Full Text of Court Cases
November 1, 1995

The U.S. Court of Appeals for the Tenth Circuit concluded that for the purposes of applying the IRC sec. 2032A maximum valuation reduction, the value of the interest is to be calculated using fair market value inclusive of applicable minority and marketab ...