Paul L. Caron
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Saturday, October 11, 2014

Ryan: Valuation Lessons From Estate of Adell

Tax Analysys Logo (2013)Kerry A. Ryan (St. Louis), Valuation Lessons From Estate of Adell, 144 Tax Notes 1455 (Sept. 22, 2014):

In Estate of Adell [T.C. Memo. 2014-155], the Tax Court determined that the correct value of a decedent’s interest in a closely held corporation was the figure reported on the original estate tax return. The court rejected alternative values as either using the incorrect valuation method or failing to account for the significant value of a key employee’s personal goodwill. 

https://taxprof.typepad.com/taxprof_blog/2014/10/ryan-valuation-lessons-.html

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