Tax Court Rejects Appraisal of Donated Stock for Incorrect Premise of Value

Business Valuation UpdateVol. 14 No. 9
Legal and Court Case Update
September 2008

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8011 Offices and Clinics of Doctors of Medicine
621111 Offices of Physicians (except Mental Health Specialists)
federal taxation
economic damages & lost profits, going concern
Bergquist v. Commissioner of Internal Revenue
131 T.C. No. 2
July 22, 2008
US
Federal Court
N/A
United States Tax Court
Philip N. Jones
unspecified
Swift

Summary

Tax Court approves 64% combined discounts (advocated by IRS) for valuing medical service corporation slated for conversion to a nonprofit.

See Also

Bergquist v. Commissioner of Internal Revenue

Full Text of Court Cases
July 22, 2008

Tax Court approves 64% combined discounts (advocated by IRS) for valuing medical service corporation slated for conversion to a non-profit.

This article also appears in:
Business Valuation UpdateVol. 14 No. 9
The Comprehensive Guide to Economic Damages, Seventh Edition