‘Lockstep’ Transfers of Minority Interests Submerge—But Do Not Sink—Discounts

Business Valuation UpdateVol. 12 No. 6
Legal and Court Case Update
June 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. (459 words)   Add to Cart >>
Need help? Contact us:
1-503-479-8200 ext 2 or sales@bvresources.com
4489 Water Transportation of Passengers, NEC
487210 Scenic and Sightseeing Transportation, Water
estate and gift taxation
Koblick v. Internal Revenue Service
2006 Tax Ct. Memo LEXIS 63
April 3, 2006
US
Federal Court
United States Tax Court
Thomas Ferguson and Edward Geiger (taxpayer)<br>Geary (IRS)
Goeke

Summary

Contemporaneous, aggregate transfer of minority interests reduce (but don’t reverse) minority discounts.

See Also

Koblick v. Internal Revenue Service

Full Text of Court Cases
April 3, 2006

Contemporaneous, aggregate transfer of minority interests reduce (but don’t reverse) minority discounts.