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Sample of recent digests added to BVLaw
Boltar LLC v. Commissioner, 2011 WL 1314445 (U.S. Tax Ct.)(April 5, 2011) Tax Court rejects charitable easement appraisal under Daubert, finding the appraisers ignored the before and after method and rejected relevant facts in favor of those that exaggerated value. Experts: Integra Realty Resources (taxpayer); Steven Albert (IRS) Judge: Cohen State/Jurisdiction: federal Court: U.S. Tax [...]
Excess Earnings Method “out of tune” for most engagements, Duffy says
One of the “Dirty Little Valuation Secrets” Bob Duffy, CPA/ABV, CFA, ASA (Grant Thornton, Seattle, WA) shared with AICPA/AAML Las Vegas attendees was his concern about the excess earnings method. “This method is like a guitar” Duffy described. “A guitar has six strings, the excess earnings method basically has six inputs and you can get [...]
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