New York Dissenter Case Rejects Discount for Minority and Accepts Unmarketability Discount
The companies owned commercial income-producing properties.
Friedman v. Beway Realty
At issue is the valuation of petitioner's shares in nine family-owned close corporations pursuant to a transfer of all of the property into a newly formed partnership.
Estate of Berg v. Commissioner
Issues are appropriate minority and marketability discounts to be applied to petitioner's stock in a closely held real estate holding company, and underpayment penalties.
Halpern v. Halpern
One issue in this case was the valuation and inclusion of husband's shares of a closely help family company.
Estate of Andrews v. Commissioner of Internal Revenue
At issue is the date-of-death fair market value of shares of stock held by decedent in four closely held corporations.