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Taxation & Estate Planning

: TaxProf Blog

Rules for Reducing Taxable Value

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Steven M. Fast, Gregory A. Hayes, Darren M. Wallace & Susan W. Ylitalo (all of Day Pitney, Connecticut) have published Context Matters: Rules for Reducing Taxable Value, 120 Yale L.J. Online 141 (2010): In Holman v. Commissioner (Holman II), the Eighth Circuit emphasized the importance of context in determining value...

Full post as published by TaxProf Blog on February 08, 2011 (boomark / email).

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