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Nelson v. IRS,
U.S. Tax Court,
No. 27313-13,
dated June 10, 2020


In this gift tax case, the Court held that a minority interest in a holding company should be valued by applying a minority discount because underlying subsidiaries were interests with at least some element of control and were valued as such. 

Note: Full-text of this case can be accessed by clicking on the name of the case.


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