Page 67 - Business Valuation for Estates & Gift Taxes

Multi-Level (Tiered) Discounts

 Whittemore v. Fitzpatrick, 127 F.Supp. 710 (D. Conn., 1954).

 Estate of Dean v. Commissioner, T.C. Memo 1960-54.

 Estate of O’Connell v. Commissioner, 640 F.2d 249 (9th circuit, 2001).

 Martin v. Commissioner, T.C. Memo 1985-424.

 Kosman v. Commissioner, T.C. Memo 1996-112.

 Estate of Gow v. Commissioner, 19 Fed Appx 90 (4th Circuit, 2001).

 Estate of Janda v. Commissioner, T.C. Memo 2001-24.

 Estate of Hjersted, 175 P.3d 810 (Kansas, 2008).

 Estate of Astleford v. Commissioner, T.C. Memo 2008-128.

Discounts for Fractional Interests

 Estate of Fawcett v. Commissioner, 64 T.C. 889 (1975).

 Estate of Sels v. Commissioner, T.C. Memo 1986-501.

 Mooneyham v. Commissioner, T.C. Memo 1991-178.

 LeFrak v. Commissioner, T.C. Memo 1993-526.

 Estate of Barge v. Commissioner, T.C. Memo 1997-188.

 Estate of Williams v. Commissioner, T.C. Memo 1998-59.

 Estate of Youle v. Commissioner, T.C. Memo 1989-138.

 Estate of Wildman v. Commissioner, T.C. Memo 1989-667.

 Estate of Brocato v. Commissioner, T.C. Memo 1999-424.

 Shepard v. Commissioner, 115 T.C. 376 (2000).

 Estate of Busch v. Commissioner, T.C. Memo 2000-3.

 Estate of Stevens v. Commissioner, T.C. Memo 2000-53.

 Estate of Forbes v. Commissioner, T.C. Memo 2001-72.

 Ludwick v. Commissioner, T.C. Memo 2010-104.

 Estate of Adler v. Commissioner, T.C. Memo 2011-28.

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