Hackl v. Commisioner: A Valuation Practitioner's Perspective

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Mercer Capital's Value Matters
May 12, 2008

Summary

The Tax Court's decision in Albert J. and Christine M. Hackl v. Commissioner (1) has provoked a lively discussion about how to achieve discounts to net asset value and still qualify for the annual exclusion. We challenge the notion that obtaining deep dis ...
Hackl v. Commisioner: A Valuation Practitioner's Perspective
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