Tax Court Determines Methodology, Discounts for Large Block of Public Shares

Business Valuation UpdateVol. 13 No. 2
Legal and Court Case Update
February 2007

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5051 Metals Service Centers and Offices
423510 Metal Service Centers and Other Metal Merchant Wholesalers
estate and gift taxation
Estate of Gimbel v. Commissioner of Internal Revenue
2006 T.C. Memo LEXIS 274
December 19, 2006
US
Federal Court
United States Tax Court
Charles P. Rettig, Cory Stigile, Donna F. Herbert, Edward M. Robbins Jr., Lewis R. Walton Jr., Michael Zarefsky
Gregory Range and Curtis Kimball (estate); Ken Nunes (IRS)
Swift

Summary

Tax Court decides appropriate valuation methodology and discounts for a large block (13%) of publicly traded, restricted shares.

See Also

Estate of Gimbel v. Commissioner of Internal Revenue

Full Text of Court Cases
December 19, 2006

Tax Court decides appropriate valuation methodology and discounts for a large block (13%) of publicly traded, restricted shares.