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E-Commerce (Internet Sales)

This U.S. Industry comprises establishments engaged in retailing all types of merchandise using the Internet.

WACC Rejected as Value Measure

The issue in this estate tax matter is the fair market value of decedent James J. Renier's 88.4% interest in the Renier Co., a family-owned electronics retailer in Dubuque, Iowa.

Renier v. Commissioner

Business Valuation and Taxes: Procedure, Law and Perspective ...

Tax Court Rejects Unsupported Valuation Methods and WACC

The issue in this estate tax matter is the fair market value of decedent James J. Renier's 88.4% interest in the Renier Co., a family-owned electronics retailer in Dubuque, Iowa.

Income Approach Used to Value Retail Consumer Electronics Business

The Tax Court valued a controlling interest in a consumer electronics business.

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