Court Judges Assessment of Risk Factors, Marketability Discount Evidence

Business Valuation UpdateVol. 8 No. 10
Legal and Court Case Update
October 2002

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2024 Ice Cream and Frozen Desserts
311520 Ice Cream and Frozen Dessert Manufacturing
estate and gift taxation
daubert, fair market value (FMV), gift tax, minority interest, burden of proof, income tax, nonvoting stock
Okerlund v. United States (I)
53 Fed. Cl. 341, 2002 U.S. Claims LEXIS 221
August 23, 2002
US
Federal Court
Federal
United States Court of Federal Claims
Shannon Pratt (for Okerlund), Herbert Spiro (for United States)
Wilson

Summary

The issue in this consolidated case was the fair market value of two minority nonvoting stock interests in Schwan's Sales Enterprises Inc. (SSE), one as of Dec. 31, 1992 (date of gift) and the other as of Dec. 31, 1994 (date of charitable contribution).

See Also

Okerlund v. United States (I)

Full Text of Court Cases
August 23, 2002

The issue in this consolidated case was the fair market value of two minority nonvoting stock interests in Schwan's Sales Enterprises, Inc.