Monthly Archives: August 2010

the safest and most conservative type of business appraisal report is the wholly-contained, full and complete business appraisal report since a well written business appraisal report will contain and preserve all of the data necessary to replicate the results and thinking of the business appraiser. Continue reading →

All I could do was shake my head when I read the opinion’s description of the IRS appraiser’s analysis. It struck me as voo doo economics, and Judge Vasquez wasn’t buying it either. Continue reading →

How long should an appraiser maintain a file and workpapers?  The answer is “it depends.”  With respect to gift tax appraisals, the appraiser should maintain this file and associated workpapers arguably until the owner of the subject interest dies and … Continue reading →

“should a business appraiser issue a new report where the business appraiser has destroyed his workpapers for a prior appraisal” Continue reading →

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