Summary
The United States Tax Court case Peracchio vs. IRS (T.C. Memo 2003-280) is substantially a replay, with a different cast of characters and circumstances, of the valuation issues discussed in McCord v. IRS (120 T.C. No. 13). The valuation issues follow muc ...
Peracchio vs. IRS: We Analyze a Tax Court Conclusion with the QMDM
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