Astleford Has It All: Latest Tax Court Case on FLP Discounts, Data, and More

Business Valuation UpdateVol. 14 No. 6
Legal and Court Case Update
June 2008

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estate and gift taxation
Astleford v. Commissioner
T.C. Memo 2008-74
May 5, 2008
US
Federal Court
Federal
United States Tax Court
David Zoss, Robert J. Stuart, Sue Ann Nelson, Trent D. Usitalo
not specified
Swift

Summary

In a lengthy opinion, the Tax Court considers the testimony of six appraisal experts, four for the taxpayer and two for the Internal Revenue Service.

See Also

Astleford v. Commissioner

Full Text of Court Cases
May 5, 2008

Sure-to-be important Tax Court case focuses on FLP Discounts, 'tiered' discounts, REITs, and more.