Blockage Discount Reconsidered

Business Valuation Update BVLaw
Legal and Court Case Update
August 21, 2006

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7997 Membership Sports and Recreation Clubs
estate and gift taxation
Conrad Janis v. CIR (Janis II)
No. 04-74624 (9th Cir. 2006)
US
Federal Court
9th Circuit
United States Court of Appeals
Eileen J. O'Connor, Elliott H. Kajan, Francesca U. Tamami, Jonathan S. Cohen, Steven R. Mather
McKeown

Summary

The U.S. Court of Appeals for the 9th Circuit affirmed the Tax Court’s determination of the fair market value of an inherited art collection for partnership basis purposes, inclusive of a blockage discount.

See Also

Conrad Janis v. CIR (Janis II)

Full Text of Court Cases
August 21, 2006

The U.S. Court of Appeals for the Ninth Circuit affirmed the Tax Court’s determination of the fair market value of an inherited art collection for partnership basis purposes, inclusive of a blockage discount. The court also analyzed the duty of consistenc ...