Tax Court covers much ground in IRS dispute
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Abstract: Some cases that go before the U.S. Tax Court are more dynamic than others. This article looks at one estate valuation case in which the court addressed two areas of dispute: the propriety of tax affecting and the guideline public company valuation method. Estate of Gallagher, T.C. Memo. 2011-148 (June 28, 2011) Gross v. Commissioner, T.C. Memo. 1999-254 (July 29, 1999)
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