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LATEST NEWS

05 / February 2020

Connecticut court affirms lower court's decision not to tax affect

In a buyout dispute involving a Connecticut family business, an appellate court recently upheld the trial court’s earlier decision not to tax affect the earnings of the company in valuing the departing shareholder’s interest, even though experts for both sides tax affected. Read more >>
Posted in: Business Valuation Law News Written by: Sylvia Golden
Categories: fair value proceeding
Tags: buyout discount for lack of marketability (DLOM) expert testimony gross v. commissioner income approach minority discount tax affecting
11 / October 2019

Tax Court adopts tax-affected valuation of PTE without overturning Gross

For years, the appraisal community has wondered when the U.S. Tax Court will recognize the need for tax affecting when valuing pass-through entities (PTE) and how the court will square its decision with precedent, i.e., the Gross case in which the Tax Court rejected the taxpayer’s tax-affected valuation. Read more >>
Posted in: Business Valuation Law News Written by: Sylvia Golden
Categories: federal taxation
Tags: discounted cash flow (DCF) expert testimony fair market value (FMV) income approach net asset value approach (NAV) pass-through entity S corp valuation tax affecting
30 / April 2019

Kress gift tax case signifies approval of tax affecting—at least in federal district court

One aspect that has valuators excited about the Kress v. United States gift tax case is that the federal court that ruled on the taxpayers’ challenge to the IRS’s gift tax assessment accepted valuations from both parties’ experts that applied a C corporation tax rate to value minority shares in an S corporation. Read more >>
Posted in: Business Valuation Law News Written by: Sylvia Golden
Categories: estate and gift taxation
Tags: C corp tax rate economic conditions expert testimony gift tax income approach irs revenue ruling 59-60 market approach S corp valuation s corporation tax affecting