Potential Environmental Liability Relevant to Fair Market Value

Business Valuation UpdateVol. 5 No. 6
Legal and Court Case Update
June 1999

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2851 Paints, Varnishes, Lacquers, Enamels, and Allied Products
325510 Paint and Coating Manufacturing
estate and gift taxation
Estate of Desmond v. Commissioner
T.C. Memo 1999-76, 77 T.C.M. 1529 (1999) 271
March 10, 1999
US
Federal Court
United States Tax Court
Higgins, Marcus & Lovett (for estate)<br>Business Valuation Services (for IRS)
Vasquez

Summary

This is another Tax Court opinion with a thorough discussion of business valuation methods, discounts and premiums, and relevant factors to be considered.

See Also

Estate of Desmond v. Commissioner

Full Text of Court Cases
March 10, 1999

Business Valuation and Taxes: Procedure, Law and Perspective ...