Tax Court Applies Rigorous Scrutiny to Valuation Discount Studies

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Willamette Insights
November 1, 2003
Kelly Wright

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Summary

The recent Tax Court decision of Charles T. McCord Jr. and Mary S. McCord v. Commissioner, 120 T.C. 13 (May 14, 2003) dealt with a number of issues, including: 1. the extent of the ownership rights transferred (limited partnership interest versus as ...
Tax Court Applies Rigorous Scrutiny to Valuation Discount Studies
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