Estate of Ford v. Commissioner

Business Valuation Update BVLaw
Legal and Court Case Update
December 8, 1993
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estate and gift taxation

Estate of Ray A. Ford v. CIR
T.C. Memo. 1993-580
Federal Court
United States Tax Court
Jerome F. Sherman, Ph.D <br> Robert J. Strachota, MAI <br> Patrick K. Schmidt <br> William C. Herber <br>


The United States Tax Court ex­amined the valuation of five, family-owned, closely held companies.

See Also

Estate of Ray A. Ford v. CIR

The U.S. Tax Court valued four holding and one operating companies. It rejected the estate's expert because he valued the holding companies using weighted combination of earnings and asset approaches. It additionally rejected his use of book value of pro ...