At issue is the valuation of real estate property transferred to petitioners and whether petitioners are entitled to a discount for minority interest and lack of marketability in valuing the transferred interests.
One issue in this case was the valuation of goodwill in a family owned real estate corporation.
At issue is whether the trial court erred in ordering defendants to purchase plaintiffs' interests in six closely held real estate companies at the price that the court established.
At issue is the fair value of Moore's stock in The Walter S. Cheesman Realty Company.
At issue is the date-of-death fair market value of shares of stock held by decedent in four closely held corporations.