Tax Court Adopts 60% Fractional Interest Discount

Business Valuation UpdateVol. 7 No. 12
Legal and Court Case Update
December 2001

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0811 Timber Tracts
113110 Timber Tract Operations
estate and gift taxation
Estate of Baird v. Commissioner
T.C. Memo 2001-258, 2001 Tax Ct. Memo LEXIS 292
September 28, 2001
US
Federal Court
United States Tax Court
John A. Young (for estate)<br>Lewis C. Peters (for estate)<br>James Steele, III (for estate)
Gerber

Summary

This estates of John and Sarah Baird were consolidated for this proceeding.

See Also

Estate of Baird v. Commissioner

Full Text of Court Cases
September 28, 2001

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