Tax Court Values Bonus Compensation Stock, Applies Two-Tier Discounts

Business Valuation Update BVLaw
Legal and Court Case Update
March 20, 2000

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6719 Offices of Holding Companies, NEC
551112 Offices of Other Holding Companies
federal taxation
discount rate, fair market value (FMV), income tax
Gow v. Commissioner (I)
T.C. Memo. 2000-93, 2000 Tax Ct. Memo LEXIS 108
US
Federal Court
United States Tax Court
Peter Gampel (for petitioner) <br> Diane Maiden (for respondent) <br> Deborah Kalmar (for respondent)
Jacobs

Summary

The valuation issue in this case pertained to the fair market value of two minority blocks of stock of Williamsburg Vacations Inc. (WVI) issued as bonus compensation to a shareholder/officer/director of a C corporation investment holding company in early 1989 and 1990.

See Also

Gow v. Commissioner (I)

Full Text of Court Cases
March 20, 2000

At issue is the value of shares of stock of Williamsburg Vacations, Inc., awarded to the plaintiff.