District Court Applies Discounts to Partnership Interest on Remand

Business Valuation UpdateVol. 7 No. 11
Legal and Court Case Update
November 2001

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estate and gift taxation
Adams v. U.S. (III)
88 AFTR2d Par. 2001-5361 (N.D. Tex. 2001)
August 24, 2001
US
Federal Court
Texas
United States District Court
Wiener Jr.

Summary

The Mendenhall estate consisted of a 25% assignee interest in Taylor Properties, a dissolved Texas general partnership.

See Also

Adams v. U.S. (III)

Full Text of Court Cases
August 24, 2001

The U.S. District Court for the Northern District of Texas applied valuation discounts in determining the value of an assignee interest in a dissolved Texas general partnership. The District Court adopted the discounts proposed by the estate’s expert-- a ...