Wineries
This industry comprises establishments primarily engaged in one or more of the following: (1) growing grapes and manufacturing wine and brandies; (2) manufacturing wine and brandies from grapes and other fruits grown elsewhere; and (3) blending wines and brandies.
Husband’s version of the facts not supported by the record
Husband and wife were married in 1979, and wife filed for divorce in 2000.
Arn v. Arn
Issue is the valuation of husband's interest in wine company where he originally purchased 20% interest and later purchased remaining 80% but sale was still in escrow.
Tax Court Rejects Use of Single 'Similar' Comparable
This issue in this estate tax matter was the fair market value of decedent's 630 shares (a 39.62% interest) in F. Korbel & Bros. Inc. on Feb. 15, 1995, her date of death.
Heck v. Commissioner
Business Valuation and Taxes: Procedure, Law and Perspective ...