Discount for Built-In Capital Gains Taxes Permitted in Stock Buyout

Business Valuation Update BVLaw
Legal and Court Case Update
September 11, 1998

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judicial dissolution
Elizabeth V. Bogosian, et al. v. James H. Woloohojian, et al.
158 F.3d 1 (1st Cir. 1998)
US
Federal Court
1st Circuit
United States Court of Appeals
Boudin

Summary

The U.S. Court of Appeals for the 1st Circuit reversed a district court's decision denying a discount for potential capital gains taxes when valuing an interest in a real estate holding company.

See Also

Elizabeth V. Bogosian, et al. v. James H. Woloohojian, et al.

Full Text of Court Cases
September 11, 1998

The U.S. Court of Appeals for the First Circuit reversed a district court's decision denying a discount for potential capital gains taxes when valuing an interest in a real estate holding company. The buyout occurred in order to stop a judical dissolution ...