Court Critical of Appraisals Based on Unreasonable Hypothetical Uses

Business Valuation Update BVLaw
Legal and Court Case Update
November 15, 1996

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1081 Metal Mining Services
213114 Support Activities for Metal Mining
estate and gift taxation
Theodore W. Van Zelst, et al. v. CIR
No. 96-1833 (7th Cir. 1996)
US
Federal Court
7th Circuit
United States Court of Appeals
Easterbrok

Summary

The U.S. Court of Appeals for the Seventh Circuit rejected the donor's charitable deduction for the value of property and mineral rights in Alaska. The donor argued that the property, which he purchased for $30,000, had a value of $2.75 million as a luxu ...

See Also

Theodore W. Van Zelst, et al. v. CIR

Full Text of Court Cases
November 15, 1996

The U.S. Court of Appeals for the Seventh Circuit rejected the donor's charitable deduction for the value of property and mineral rights in Alaska. The donor argued that the property, which he purchased for $30,000, had a value of $2.75 million as a luxu ...