Estate of Branson v. Commissioner of Internal Revenue
At issue is the fair market value of decendent's stock acquisitions.
Backlog of Willing Buyers Offsets Marketability Discount
The primary issue in this estate tax matter is the fair market value of 12,889 shares of Savings Bank of Mendocino County (Savings) stock, and 500 shares of Bank of Willits (Willits) stock, owned by decedent on the date of his death.
Restricted stock discounts, 1991-95
We're very pleased that Bruce chose Business Valuation Update for the initial publication of this latest in a long series of restricted stock discount studies.I think it's particularly useful that he empirically identifies three factors that impact the magnitude of the discount for lack of marketability.
Quantifying marketability discounts
I am in the process of completing my demonstration reports for my CBA. I used a 30% LOM discount after deriving a value for a closely held, small business using the Ibbotson build up method.
Minority Share Gifts: Court Finds 30% Discount for Lack of Marketability
The parties stipulated to freely traded minority interest values, so the only issue was the discount for lack of marketability.
Mandelbaum v. Commissioner
At issue is the amount of discount for lack of marketability that should be applied to determine the fair market value of certain shares of stock owned by some or all of petitioners.
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