Summary
The case of Donald J. Janda and Dorothy M. Janda v. Commissioner, T.C. Memo 2001-24 (February 2, 2001), involves the valuation of the stock in a closely held bank hold-ing company for federal gift tax purposes. The principal con-troversy in this recent ...
Tax Court Expresses 'Grave Doubts About the Reliability of the QMDM Model to Produce Reasonable Discounts'
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