Tax Court Accepts Weighting of Market and DCF Methods

Business Valuation UpdateVol. 2 No. 10
Legal and Court Case Update
October 1996
3674 Semiconductors and Related Devices
334413 Semiconductor and Related Device Manufacturing
estate and gift taxation

Estate of Freeman v. Commissioner
T.C. Memo 1996-372, 1996 Tax Ct. Memo LEXIS 392
August 13, 1996
Federal Court
United States Tax Court
David L. Klemm (for estate)<br>Herbert T. Spiro (for IRS)


At issue is the value of a minority interest of 715,333 shares of Xilinx Inc., a manufacturer of programmable logic devices, as of the date of decedent's death, Oct. 22, 1989.

See Also

Estate of Freeman v. Commissioner

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