News Category: discount for lack of marketability (DLOM)

Fair value calculation exposes gaps in court’s understanding of valuation

Poignant words from ‘Zelouf’ court on fair value appraisal and DLOM

DLOM alive and well in 'AriZona Beverages' fair value proceedings

In 'Richmond' Tax Court Opts for Net Asset Value Approach and Rejects 100% BICG Tax Discount—Why?