Court Decides 44% Total Discount on Undivided Real Estate Parcels
The Tax Court decision in the case of Estate of Ellie B. Williams adds to the body of law on the valuation of undivided real estate interests.
Estate of Williams v. Commissioner
Business Valuation and Taxes: Procedure, Law and Perspective ...
In re Marriage of Wilson
At issue is the valuation of husband's partnership interest in a timber business .