DCF Method Appropriate for Valuing General Contractor

Business Valuation UpdateVol. 5 No. 7
Legal and Court Case Update
July 1999

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1629 Heavy Construction, NEC
237110 Water and Sewer Line and Related Structures Construction
estate and gift taxation
control premium, fair market value (FMV), market approach
Rakow v. Commissioner
T.C. Memo 1999-177, 1999 Tax Ct. Memo LEXIS 214
May 27, 1999
US
Federal Court
United States Tax Court
George H. Reddin (for taxpayer)<br>Warren T. Jacobsen (for IRS)
Gale

Summary

In 1992, May Rakow gave 1,780 shares of Illinois Hydraulic Construction Co. (IHC) stock to her children and grandchildren.

See Also

Rakow v. Commissioner

Full Text of Court Cases
May 27, 1999

At issue is the fair market value of stock given by petitioner to her children and grandchildren.