Keeping It Simple Rules the Day on Partnership Discounts

Business Valuation UpdateVol. 12 No. 3
Legal and Court Case Update
March 2006

Access the Full Article

This article is available with a subscription to any of these products:
Already a subscriber?  Login
This article is also available for purchase. (743 words)   Add to Cart >>
Need help? Contact us:
1-503-479-8200 ext 2 or sales@bvresources.com
estate and gift taxation
Robertson v. U.S.
2006 U.S. Dist. Lexis 1167
January 13, 2006
US
Federal Court
Texas
United States District Court
Francis X. Burns (Government)<br>Peter J. Phalon (Estate)
Kaplan

Summary

Court accepts the net asset value and market approaches to valuing limited partnership interests, with discussion of discounts for lack of marketability, lack of control, and need for hard data.

See Also

Robertson v. U.S.

Full Text of Court Cases
January 13, 2006

Court accepts the net asset value and market approaches to valuing limited partnership interests, with discussion of discounts for lack of marketability, lack of control, and need for hard data.