There has been uncertainty, of late, regarding the laws and regulations that govern estate and gift taxation. While elections and other issues have taken the spotlight, tax professionals, attorneys, and individuals have been left guessing at the future direction of these levies. All the while, the courts have continued, unabated, to weigh in on the existing tax laws and the methodologies professionals use to determine their application. In the fifth and final installment of BVR's 5th Annual Online Symposium on Estate & Gift Tax, expert attorney Paul Hood joins Linda Trugman, the series' curator, for an examination of how recent court decisions have and will impact valuations for estate and gift tax purposes. This discussion will include considerations of methodology, application, and interpretation, as handed down by courts, regulators, and professional bodies.