Tax Court Upholds Defined Value Clause

Business Valuation UpdateVol. 17 No. 8
Legal and Court Case Update
August 2011

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federal taxation
Hendrix v. Commissioner
T.C. Memo 2011-133, 2011 WL 2457401 (U.S. Tax Court)
June 15, 2011
US
Federal Court
United States Tax Court
Will Frazier
Paris

Summary

Tax Court upholds defined value formula closes, defeating IRS challenges based on lack of arm’s-length bargaining and contradiction with public policy.

See Also

Hendrix v. Commissioner

Full Text of Court Cases
June 15, 2011

Tax Court upholds defined value formula closes, defeating IRS challenges based on lack of arm’s length bargaining and contradiction with public policy.