Tax Court Rejects Unsupported Valuation Methods and WACC

Business Valuation Update BVLaw
Legal and Court Case Update
September 25, 2000
5731 Radio, Television, and Consumer Electronics Stores
443142 Electronics Stores
estate and gift taxation

Renier v. Commissioner
T.C. Memo. 2000-298, 2000 Tax Ct. Memo LEXIS 350
Federal Court
United States Tax Court
Yale Kramer (for estate)<br>Allan Lannom (for estate)<br>Leonard Sliwoski (for IRS)


The issue in this estate tax matter is the fair market value of decedent James J. Renier's 88.4% interest in the Renier Co., a family-owned electronics retailer in Dubuque, Iowa.

See Also

Renier v. Commissioner

Business Valuation and Taxes: Procedure, Law and Perspective ...