In Test Case, Tax Court Uses Daubert to Discredit ‘Absurd’ Appraisal

Business Valuation UpdateVol. 17 No. 6
Legal and Court Case Update
June 2011

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federal taxation
Boltar LLC v. Commissioner
2011 WL 1314445 (U.S. Tax Ct.)
April 5, 2011
US
Federal Court
Federal
United States Tax Court
Integra Realty Resources (taxpayer); Steven Albert (IRS)
Cohen

Summary

Tax Court rejects charitable easement appraisal under Daubert, finding the appraisers ignored the before and after method and rejected relevant facts in favor of those that exaggerated value.

See Also

Boltar LLC v. Commissioner

Full Text of Court Cases
April 5, 2011

Tax Court rejects charitable easement appraisal under Daubert, finding the appraisers ignored the before and after method and rejected relevant facts in favor of those that exaggerated value.