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Tax Court Cases...
Jeremy Weir,
Regional Director for Management Planning, Inc., presents at the annual
conferences recent tax court cases impacting the valuation of business.
Click on the annual links below to review Jeremy Weir's summary of the tax court cases.
2007
Issues:
- 2036 (a)
-
Fractional Interests
- Real
Estate
-
Artworks
-
Restricted Stock
- S
Corporation
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Miscellaneous
- 6166
Election
-
Allocation of Redemption Price
- Real
Estate
-
Lottery
-
Appeals Court
§
2006
Issues:
-
§2036
(a)
-
§Built
in Capital Gains
-
§Minority
Discounts
-
2005
Issues:
-
§2036
(a)
-
§Built
in Capital Gains
-
§Minority
Discounts
-
§Lack
of Marketability
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