Court Gives Consideration to Intrafamily Redemption Value

Business Valuation Update BVLaw
Legal and Court Case Update
February 28, 1996

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estate and gift taxation
Doris F. and Alvin P. Rabenhorst, Sr. v. CIR
T.C. Memo. 1996-92
US
Federal Court
United States Tax Court
David B.H. Chaffe, III <br> Jerry Willis <br>
Wright

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

Full Text of Court Cases
February 28, 1996

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 ...