Tax Court Foils ‘End Run’ Around Expert Rules

Business Valuation UpdateVol. 20 No. 1
Legal and Court Case Update
January 2014

Access the Full Article

This article is available with a subscription to any of these products:
Already a subscriber?  Login
This article is also available for purchase. (1,481 words)   Add to Cart >>
Need help? Contact us:
1-503-479-8200 ext 2 or sales@bvresources.com
6519 Lessors of Real Property, NEC
531190 Lessors of Other Real Estate Property
federal taxation
income approach, net asset value, discount for lack of marketability (DLOM), estate tax, fair market value (FMV), market approach, minority discount, discount for lack of control (DLOC)
Estate of Tanenblatt v. Commissioner
2013 Tax Ct. Memo LEXIS 273
November 18, 2013
US
Federal Court
N/A
United States Tax Court
Management Planning, Inc., Jacques O. Tuchler & Associates, Dr. Laura J. Tindall (petitioner); John A. Thomson (respondent)
Halpern

Summary

Tax Court rejects taxpayer’s attempt to place in evidence a new appraisal regarding the decedent’s interest in an LLC whose principal asset was real estate by way of stipulation, finding he failed to qualify the appraiser as an expert and did not present ...

See Also

Estate of Tanenblatt v. Commissioner

Full Text of Court Cases
November 18, 2013

Tax Court rejects taxpayer’s attempt to place in evidence a new appraisal regarding the decedent’s interest in an LLC whose principal asset was real estate by way of stipulation, finding he failed to qualify the appraiser as an expert and did not present ...