Holding Company’s Valued Using Net Asset Value

Business Valuation Update BVLaw
Legal and Court Case Update
December 8, 1993
4214 Local Trucking with Storage
484210 Used Household and Office Goods Moving
estate and gift taxation

Estate of Ray A. Ford v. CIR
T.C. Memo. 1993-580
US
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>
Chiechi

Summary

The U.S. Tax Court valued four holding companies and one operating company.

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 ...