Kohler: Textbook Valuation of Large Closely Held Corporation Leads to Total Victory for Taxpayer

Business Valuation UpdateVol. 12 No. 9
Legal and Court Case Update
September 2006
3261 Vitreous China Plumbing Fixtures and China and Earthenware Fittings and Bathroom Accessories
estate and gift taxation

Kohler et al. v. Commissioner of Internal Revenue
2006 Tax Ct. Memo LEXIS 156
July 25, 2006
US
Federal Court
Federal
United States Tax Court
Geroge Bezold, J. Anthony Hoefer, John Rock, Mary J. Streitz, Nathan E. Honson, Peter S. Hendrixson, Peter W. Carter, Phillip H. Martin
Robert Schweihs & Roger Grabowski (Kohler)
Kroupa

Summary

A “textbook case” on how to value a large, closely held corporation, complete with discussion of dividend method and appropriate discounts.

See Also

Kohler et al. v. Commissioner of Internal Revenue

A “textbook case” on how to value a large, closely-held corporation, complete with discussion of dividend method and appropriate discounts. A total victory for the taxpayer.