Discount From NAV Issue in Liquidating Trust Value

Business Valuation UpdateVol. 2 No. 6
Legal and Court Case Update
June 1996

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estate and gift taxation
control, marketability
Casey v. Commissioner
T.C. Memo 1996-156, 1996 Tax Ct. Memo LEXIS 166
March 27, 1996
US
Federal Court
United States Tax Court
Gerber

Summary

The issue is the value of a 5% interest in a liquidating trust. The only dispute is the appropriate discount from NAV.

See Also

Casey v. Commissioner

Full Text of Court Cases
March 27, 1996

At issue is the amount of discount applied to the fair market value of certain property included in the estate.