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Opportunities From Unusual Places

Opportunities From Unusual Places

Personal goodwill re-emerges as an issue in many court cases

The past year in estate and gift tax valuation exhibited a shift away from litigating the magnitude of percentage discounts for nonmarketable, minority interests. In 2014, cases that reached the Tax Court looked quite different from those of the pre-American Taxpayer Relief Act years. One must diligently search to locate a court decision addressing the size of the


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