Relevant Factors Make Expert's Conclusion More Reliable
The issue in this estate tax matter is the appropriate blockage discount, if any, to apply in valuing decedent's shares of Applied Power stock.
Consideration of All Relevant Factors Makes Expert's Conclusion More Reliable
The issue in this estate tax matter is the appropriate blockage discount, if any, to apply in valuing decedent's shares of Applied Power stock.
Small Blockage Discount Supported by Post-Valuation Date Sales
The Tax Court permitted a blockage discount of 3.3% on the decedent's 2.2% interest in a NYSE stock.
Estate of Foote v. Commissioner of Internal Revenue
At issue is the fair market value of 280,507 shares of Applied Power, Inc. class A common stock held by the decedent.