Judge Laro Denies Lack of Marketability Discount in Valuing 100% Stock Interest

Business Valuation UpdateVol. 2 No. 3
Legal and Court Case Update
March 1996
4833 Television Broadcasting Stations
515120 Television Broadcasting
estate and gift taxation

Cloutier v. Commissioner
T.C. Memo 1996-49, 71 T.C.M. 2001
February 13, 1996
Federal Court
United States Tax Court
Jon F. Spadorcia (for plaintiff)<br>S. Douglas Trolson (for plaintiff)<br>Robert J. Milford (for plaintiff)<br>Russell D. Pinkerton (for defense)


The estate of Joseph Cloutier held 100% of the stock of Corporation for General Trade (CGT) at the time of Mr. Cloutier's death.

See Also

Cloutier v. Commissioner

Business Valuation and Taxes: Procedure, Law and Perspective ...