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RERI Holdings I, LLC v. Comm’r

Tax Court denies IRS’s summary judgment motion to disallow claimed charitable deduction arguing taxpayer’s appraiser improperly valued donated interest in LLC using present-value Section 7520 tables and failed to submit “qualified appraisal.”

Court Finds ‘Market Value Concept’ Requires Flexibility

Court says under Daubert a business valuator is qualified to value an investment company dealing in real estate since the company is not a piece of real estate but a business with diverse assets and finds real estate valuation is by nature “imprecise.”

Marcus v. Quattrocchi

Court says under Daubert a business valuator is qualified to value an investment company dealing in real estate since the company is not a piece of real estate but a business with diverse assets and finds real estate valuation is by nature “imprecise.”

Strong healthcare M&A activity is good sign

Will this litigation expert ever testify again?

Tax Court displeased with all experts’ DLOC and DLOM analyses

The primary issues in this gift tax case were the appropriate discounts for lack of control and lack of marketability to apply to gifted and sold interests of a family limited partnership.

Court Uses Raw Data From Bajaj Study to Determine DLOM

The only issue in this case was the fair market value of gifted family limited partnership (FLP) interests.

Peracchio v. Commissioner

Issues were appropriate discount for lack of control and discount for lack of marketability to apply in valuing gifts of family limited partnership interests.

Lappo v. Commissioner

The issue for decision is the fair market value of interests in a family limited partnership that petitioner transferred in 1996.

Emory responds to Dr. Bajaj: miniscule adjustments warranted

In this article, John Emory and his colleagues address Dr. Bajaj's criticism of their pre-IPO discount for lack of marketability studies ( BVU , March 2002, pp. 12-14). The result is no adjustment to ...

Latest REIT statistics

2001 NAREIT Statistical Digest , NAREIT, 1875 Eye St., NW, Suite 600, Washington, D.C. 20006-5413, www.nareit.com. This software tool produced by the National Association of Real Estate Inv ...

Discounts may apply when company holds nonhomogeneous assets or a diverse portfolio

Shannon Pratt's latest book Business Valuation Discounts and Premiums thoroughly discusses the well-known minority and marketability discounts. However, it also covers less familiar discounts, such as ...

Valuing an interest in an RELP

A Study of the Discounts Inherent in the P/NAV Multiples of Real Estate Limited Partnerships, Russell T. Glazer , Business Appraisal Practice, Winter 2000-2001, pp.22-28. This article addresses ...

Estate of Smith v. Commissioner

At issue is the value of Smith's shares of stock in two companies, Jones Farm Inc., and First National Bank of Waverly, as of her death.

Court Accepts Taxpayer's 76% Discount on Farm Corporation

The estate in this case held minority interests in two companies: Jones Farm Inc. (JFI) (33% ownership of common stock) and in the First National Bank of Waverly (FNBW) (12% of common stock).

M.I.C. Ltd. v Commissioner

The Tax Court determined that none of the price paid for the city’s threatened condemnation of property operated as a multipurpose adult entertainment complex was attributable to goodwill or going-concern value. In so doing, the Tax Court made its own determination of the fair market value of the real estate.

Tax Court Determines That Gain on Sale of Property to the City Is All Related to the Property and Therefore Is Deferred Under IRC Sec. 1033

The Tax Court determined that none of the price paid for the city’s threatened condemnation of property operated as a multipurpose adult entertainment complex was attributable to goodwill or going-concern value. In so doing, the Tax Court made its own determination of the fair market value of the real estate.

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