Court Rejects All Experts; Articulates Tax Valuation Principles

Business Valuation UpdateVol. 3 No. 1
Legal and Court Case Update
January 1997
2082 Malt Beverages
312120 Breweries
federal taxation
fair market value (FMV), valuation date

Pabst Brewing v. Commissioner
T.C. Memo 1996-506, 1996 Tax Ct. Memo LEXIS 516
November 12, 1996
US
Federal Court
United States Tax Court
Arthur J. Tonna (for petitioner) <br> Gilbert E. Matthews (for petitioner)<br> Robert S. Weinberg (for respondent)
Laro

Summary

The issue is the fair market value of certain assets Pabst transferred to G. Heileman Brewing Co. during the taxable period ended March 19, 1983.

See Also

Pabst Brewing v. Commissioner

At issue is the fair market value of certain assets that petitioner transferred to G. Heileman Brewing Co. during the taxable period ended March 19, 1983.