Minority Discount Applies to All Partnership Assets

Business Valuation Update BVLaw
Legal and Court Case Update
July 3, 2001

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estate and gift taxation
Succession of Betty Felix Helis v. U.S.A.
88 AFTR2d Par. 2001-5085 (Fed. Cl. 2001)
US
Federal Court
Federal
United States Court of Federal Claims
Bruggink

Summary

The Court of Federal Claims valued a 50% partnership interest.

See Also

Succession of Betty Felix Helis v. U.S.A.

Full Text of Court Cases
July 3, 2001

The Court of Federal Claims valued a 50 percent partnership interest. The IRS’s expert applied a 13 percent minority discount to the real property assets of the partnership. This discount was determined using Mergerstat data and reduced because the IRS fo ...