Tag Archives: Business Valuation; Courts

Ninth Circuit Reverses Tax Court in Family Limited Partnership Valuation Case-Giustina Est. v. Comr.


Executive Summary: In this federal estate tax case, the Ninth Circuit reversed the Tax Court’s decision substantially in favor of the IRS in a valuation case where the issue was the size of the discount for built-in capital gains and … Continue reading

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An Open Letter to the Judiciary Concerning the State of Business Valuation


I recently had the opportunity to attend the Fourth Annual Valuation Summit hosted by FMV Opinions. Lance Hall was the speaker, and he did an outstanding job. In fact, Lance inspired me to pen this open letter to the judiciary … Continue reading

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