Tax Court Validates Defined Value Clause for Interfamily Transfers

Business Valuation UpdateVol. 18 No. 5
Legal and Court Case Update
May 2012

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6733 Trusts, Except Educational, Religious, and Charitable
525920 Trusts, Estates, and Agency Accounts
federal taxation
Wandry v. Commissioner
T.C. Memo. 2012-88
March 26, 2012
US
Federal Court
Federal
United States Tax Court
none
Haines

Summary

Tax Court upholds defined value clause in transfers of family LLC interests, overruling IRS’s public policy concerns, among other arguments.

See Also

Wandry v. Commissioner

Full Text of Court Cases
March 26, 2012

Tax Court upholds defined value clause in transfers of family LLC interests, overruling IRS’s public policy concerns, among other arguments.