Earnings Methods Used to Value Pepsi-Cola Bottler

Business Valuation Update BVLaw
Legal and Court Case Update
April 11, 2000
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
Federal Court
United States Tax Court
Kenneth McGraw (for taxpayer)<br>Robert Reilly (for taxpayer)<br>David N. Fuller (for IRS)


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

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