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Business Valuation; Estate Taxes; Built-In Gain Discounts | Lpaulhoodjr's Blog

https://lpaulhoodjr.com/tag/business-valuation-estate-taxes-built-in-gain-discounts

Just another WordPress.com site. Tag Archives: Business Valuation; Estate Taxes; Built-In Gain Discounts. Ninth Circuit Reverses Tax Court in Family Limited Partnership Valuation Case-Giustina Est. v. Comr. February 3, 2015. 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 →. Business Valuation; Courts.

2

My “Last Best” Advice | Lpaulhoodjr's Blog

https://lpaulhoodjr.com/2014/04/14/my-last-best-advice

Just another WordPress.com site. Richmond Est. v. Comr., a BIG tax discount case goes badly for taxpayer. Trustee’s Purchase of Three Deferred Annuities Curiously Held Not to Be a Breach of Trust →. My “Last Best” Advice. April 14, 2014. Mortality instead of just asking them to do so. They asked me if my will is done, fully expecting to hear a story akin to the one about the cobbler’s children who have no shoes. These clients wanted me in the death game with them! Advice that I would give? Your estate an...

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Lpaulhoodjr's Blog | Just another WordPress.com site | Page 2

https://lpaulhoodjr.com/page/2

Just another WordPress.com site. Newer posts →. Taxpayers hoisted by their own petard! Lex dura lex sed lex! June 5, 2012. KEY WORDS: Valuation; Charitable Contribution Deductions. The IRS audited the 2003 return and was displeased with the self-appraisals. In response, the Mohameds then obtained independent appraisals that were similar, but not identical, to Mohamed’s own, as shown below:. Year Donated Property Mohamed appraisal Independent appraisal Sales Price. 2003 Rio Linda 1 $296,348.00 $296,000.

4

That investment boilerplate matters, especially in blended families!!! | Lpaulhoodjr's Blog

https://lpaulhoodjr.com/2012/09/09/that-investment-boilerplate-matters-especially-in-blended-families

Just another WordPress.com site. Taxpayers hoisted by their own petard! Lex dura lex sed lex! Zacharius v. Kensington Publishing: The Intersection of Blended Families and Shareholder Agreements →. That investment boilerplate matters, especially in blended families! September 9, 2012. Carter v. Carter, 2012 IL App (1st) 110855 (Feb. 7, 2012). I am an inactive lawyer who practiced almost 20 years as a tax and estate planning lawyer. Today, I am the Director of Planned Giving for The University of Toled...

5

IRS Releases Job Aid for Discounts for Lack of Marketability | Lpaulhoodjr's Blog

https://lpaulhoodjr.com/2011/08/25/irs-releases-job-aid-for-discounts-for-lack-of-marketability

Just another WordPress.com site. Ninth Circuit Affirms Tax Court in Defined Value Gift Case. An Open Letter to the Judiciary Concerning the State of Business Valuation →. IRS Releases Job Aid for Discounts for Lack of Marketability. August 25, 2011. KEY WORDS: Valuation; Discount for Lack of Marketability. At the beginning of the Job Aid, the IRS makes clear what its alleged intentions are with respect to its issuance:. The table of contents of the Job Aid is very instructive and is as follows:. B NTRODU...

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