Monthly Archives: February 2014

Richmond Est. v. Comr., a BIG tax discount case goes badly for taxpayer

Posted on February 17, 2014 by lpaulhoodjr

Key words: Valuation; discount for built-in capital gains Executive Summary: In this federal estate tax case, in a memorandum decision, the Tax Court (Judge Gustafson) determined the discount for built-in capital gains for a 23.44% interest in a Pennsylvania C … Continue reading →

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