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

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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
US
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)
Laro

Summary

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

Full Text of Court Cases
February 13, 1996

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