For Choosing Multiples & Comparables, the Data Really Do Matter

Business Valuation UpdateVol. 12 No. 3
Legal and Court Case Update
March 2006

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1311 Crude Petroleum and Natural Gas
211120 Crude Petroleum Extraction 
net asset value, gift tax, market approach, limited partnership
W.G. Anderson, et al. v. United States
2005 U.S. Dist. LEXIS 39573
December 28, 2005
US
Federal Court
Louisiana
United States District Court
Charles Stryker (Estate)<br>John Thomson (Government)<br>Shannon Pratt (Estate rebuttal)
Hicks

Summary

Court determines fair market value of limited partnership units in estate tax case, accepting net asset value and market approaches, with dispute focusing on measures and range of multiples for comparables ...

See Also

W.G. Anderson, et al. v. United States

Full Text of Court Cases
December 28, 2005

Court determines fair market value of limited partnership units in estate tax case, accepting net asset value and market approaches, with dispute focusing on measures and range of multiples for comparables ...