Key Tax Court Cases on Valuation of Pass-Through Entities: The Later Years

In the companion article to this one, “Key Tax Court Cases on Valuation of Pass-Through Entities: The Early Years,” p. 44, Timothy J. Meinhart gives an overview of cases from 1999 to 2019.¹ I’ll focus on the cases decided from 2020 to 2023: Grieve v. Commissioner,² Lucero v. United States,³ Warne v. Comm’r,⁴ Michael Jackson v. Comm’r,⁵ Nelson v. Comm’r⁶ and Cecil v. Comm