Latest Court Looks at DLOM: Assumptions Are Everything

Business Valuation UpdateVol. 12 No. 6
Legal and Court Case Update
June 2006

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estate and gift taxation
Temple v. United States
2006 U.S. Dist. LEXIS 16171
March 10, 2006
US
Federal Court
Texas
United States District Court
Nancy Czaplinski, Charles Eliot, William Lyon (taxpayer)<br>Frances Burns (U.S.)
Heartfield

Summary

In gift/estate case, court considers discounts for lack of marketability and control for LLPs/LLCs and rejects flawed applications of QMDM and Mergerstat data.

See Also

Temple v. United States

Full Text of Court Cases
March 10, 2006

In gift/estate case, Court considers discounts for lack of marketability and control for LLPs/LLCs and rejects flawed applications of QMDM and Mergerstat data.