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Wednesday, September 28, 2011

Gerzog: The Admissibility of Expert Testimony in Tax Cases

Tax Analysts Wendy Gerzog (Baltimore), Excluding Expert Valuation Testimony, 132 Tax Notes 1423 (Sept. 26, 2011):

In [Boltar v. Commissioner, 136 T.C. No. 14 (2011)], a case in which the Tax Court addressed the valuation of a conservation easement, the court ruled on the admissibility of expert testimony.

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