• Tax Court addresses real estate valuation issues—In Estate of Giovacchini, T.C. Memo. 2013-27 (Jan. 24, 2013), the Tax Court addressed a dispute regarding the valuation of a unique property in the Lake Tahoe, Calif. basin. Shirley Giovacchini, the descendant of Nevada pioneer families, acquired a parcel of nearly 2,500 acres of mountainous terrain near Heavenly Valley Ski Resort called “High Meadows.” In
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