Petitioners' expert accepted despite their claim of lower value

Business Valuation Update BVLaw
Legal and Court Case Update
December 27, 1999

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2231 Broadwoven Fabric Mills, Wool (Including Dyeing and Finishing)
313210 Broadwoven Fabric Mills
estate and gift taxation
income approach, net asset value, estate tax, fair market value (FMV), market approach, black scholes option pricing model
Estate of DiSanto v. Commissioner
T.C. Memo 1999-421, 1999 Tax Ct. Memo LEXIS 476
US
Federal Court
United States Tax Court
William Harper Frazier (for petitioner) <br> Herbert T. Spiro (for respondent)
Colvin

Summary

The Experts: Clifford Braly III (for taxpayers on returns) Deloitte & Touche Management Planning, Inc. (for petitioners at trial) William H. Frazier, ASA (for petitioners ...

See Also

Estate of DiSanto v. Commissioner

Full Text of Court Cases
December 27, 1999

At issue is the fair market value of a block of 186,177 shares of MD&F stock owned by the decendent.