Marketability Discount Based on IPO and Restricted Stock Studies Rejected

Business Valuation Update BVLaw
Legal and Court Case Update
June 17, 2002

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6512 Operators of Nonresidential Buildings
estate and gift taxation
Estate of Lewis Bailey v. CIR
T.C. Memo. 2002-152
US
Federal Court
United States Tax Court
Richard L. Schwartz <br> Ralph W. Biles <br> Dennis C. Smith <br>
Thornton

Summary

The Tax Court considered the valuation of two 25% interests in a corporation that owned and operated motels.

See Also

Estate of Lewis Bailey v. CIR

Full Text of Court Cases
June 17, 2002

The Tax Court considered the valuation of two 25 percent interests in a corporation that owned and operated motels. The corporation was valued by both parties using an adjusted net asset value method. That valuation method was accepted by the Tax Court. T ...