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Hardiman v. Woodlands Store, Inc.
This appeal in a California court involved a dispute over an appraisal of the plaintiffs’ 15% interest in a grocery store the defendant operated. The plaintiffs alleged that the award of the superior court was obtained by fraud and that the arbitrator prejudiced their rights.
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Tax Court Considers QMDM and Restricted Stock Studies in Determining Discount for Lack of Marketability
In November 1992, the Petitioners gifted shares of St. Edward Management Co. (the "Company") common stock to their children.
Tax Court Rejects QMDM and Use of Single Comparable
In this estate tax matter, the Tax Court addressed basic valuation issues dealing with minority interest and illiquidity discounts in the context of a limited partnership interest.
Weinberg v. Commissioner
At issue is the fair market value of a limited partnership interest over which the decedent had a general power of appointment on the date of her death.