4th Circuit Affirms Gow v. Commissioner

Business Valuation Update BVLaw
Legal and Court Case Update
September 24, 2001
7041 Organization Hotels and Lodging Houses, on Membership Basis
721110 Hotels (except Casino Hotels) and Motels
federal taxation
fair market value (FMV), income tax

Gow v. Commissioner (II)
2001 U.S. App. LEXIS 20882
Federal Court
4th Circuit
United States Court of Appeals
Peter Gampel, CPA, ASA, CBV, CA (for taxpayers)<br>Diane Maiden (for IRS)<br>Deborah Talman (for IRS)


This income tax case was appealed from the U.S. Tax Court. (The lower court case was abstracted in the May 2000 issues of both BVU and J&L ...

See Also

Gow v. Commissioner (II)

At issue is whether that the Tax Court improperly val-ued the plaintiff's shares of stock in Williamsburg Vacations, Inc. ("WVI") for tax purposes.