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In appraisal action involving sale of public company, court says sale process had “objective indicia of reliability,” justifying use of deal price for fair value determination. 

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BVLaw is a central, fully searchable repository for the most important business valuation cases and case digests.Every day BVLaw legal experts track published decisions from the courts in all 50 U.S. states and federal jurisdictions - including the Delaware Court of Chancery and U.S. Tax Courts - guaranteeing that you (and your clients) stay current on the very latest valuation law.  Learn more and subscribe >>
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Nelson v. Commissioner

In gift tax case, Tax Court finds donor transferred percentages in limited liability company rather than fixed dollar amounts based on language in transfer instruments; further, where transferred minority interests include elements of control, minority discount should be reduced, not eliminated.

Court Says Reduced Minority Discount Appropriate Where Minority Interest Has Elements of Control

In gift tax case, Tax Court finds donor transferred percentages in limited liability company rather than fixed dollar amounts based on language in transfer instruments; further, where transferred minority interests include elements of control, minority discount should be reduced, not eliminated.

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