Work in Progress Should Be Considered When Valuing a Law Firm

Business Valuation Update BVLaw
Legal and Court Case Update
July 12, 1999

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estate and gift taxation
work in process
Estate of Cartwright v. Commissioner (II)
183 F.3d 1034,1999 U.S. App. LEXIS 15220
US
Federal Court
9th Circuit
United States Court of Appeals
Alan Johnson (for estate)<br>Herbert T. Spiro (for IRS)
Silverman

Summary

The 9th Circuit Court of Appeals affirmed and reversed a Tax Court decision, valuing stock in a law practice.

See Also

Estate of Cartwright v. Commissioner (II)

Full Text of Court Cases
July 12, 1999

At issue is the valuation of the deceased's share of stock in a law firm in which he was the majority shareholder.