Earnings Methods Used to Value Pepsi-Cola Bottler

Business Valuation Update BVLaw
Legal and Court Case Update
April 11, 2000

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2086 Bottled and Canned Soft Drinks and Carbonated Waters
312112 Bottled Water Manufacturing
estate and gift taxation
Estate of Maggos v. Commissioner
T.C. Memo 2000-129, 79 T.C.M. 1861
US
Federal Court
United States Tax Court
Kenneth McGraw (for taxpayer)<br>Robert Reilly (for taxpayer)<br>David N. Fuller (for IRS)
Ruwe

Summary

The Tax Court determined the value of decedent's controlling interest in a bottling company for the gift tax.

See Also

Estate of Maggos v. Commissioner

Full Text of Court Cases
April 11, 2000

Business Valuation and Taxes: Procedure, Law and Perspective ...