Borgatello v. Commissioner
T.C. Memo. 2000-264, 2000 Tax Ct. Memo LEXIS 309
US
Federal Court
United States Tax Court
Wayne Holden (for estate)<br>James Brockardt (for estate)<br>David Marx (for IRS)|Roger Wilde (for IRS)
Wells
Summary
The Tax Court valued a real estate holding company using the net asset value method.