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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:

  1. 2036 (a)
  2. Fractional Interests
    1. Real Estate
    2. Artworks
  3. Restricted Stock
  4. S Corporation
  5. Miscellaneous
    1. 6166 Election
    2. Allocation of Redemption Price
    3. Real Estate
    4. Lottery
    5. Appeals Court

     

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2006  

Issues:

  1. §2036 (a)
  2. §Built in Capital Gains
  3. §Minority Discounts
  4. §Lack of Marketability

     

2005

Issues:

  1. §2036 (a)
  2. §Built in Capital Gains
  3. §Minority Discounts
  4. §Lack of Marketability

 

 

 
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