Summary
The Tax Court valued minority interests in a closely held firm. It considered a pre-valuation date redemption and an appraisal performed using the public company guideline method. The redemption was probative even though it was an interfamily redemption ...
See Also
Doris F. and Alvin P. Rabenhorst, Sr. v. CIR
The Tax Court valued minority interests in a closely held firm. It considered a pre-valuation date redemption and an appraisal performed using the public company guideline method. The redemption was probative even though it was an interfamily redemption ...