Blockage Discount Applied to Small Block of Public Stock

Business Valuation Update BVLaw
Legal and Court Case Update
August 16, 2000

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4953 Refuse Systems
562211 Hazardous Waste Treatment and Disposal
estate and gift taxation
Estate of Edward H. Eddy v. CIR
115 T.C. No. 10
US
Federal Court
United States Tax Court
Parr

Summary

The Tax Court refused to permit the estate to use the alternate valuation date because the estate's tax return was filed beyond the time prescribed by law.

See Also

Estate of Edward H. Eddy v. CIR

Full Text of Court Cases
August 16, 2000

The Tax Court refused to permit the estate to use the alternate valuation date because the estate's tax return was filed beyond the time prescribed by law. It additionally permitted the application of a blockage discount (which was uncontested by the IRS ...