Expert Analysis: Factors Affecting Estate & Gift Tax Valuations by Eton Venture Services

Valuation is a crucial process in determining the fair value or fair market value of an asset or equity. Under federal tax laws, tax...

Minimizing Estate Tax Liabilities: Structured Gift Transfers & Nelson v. Commr. Case Study

Gift transfers of assets during one's lifetime can be an effective strategy to minimize estate size and reduce tax liabilities. However,...

Post-Valuation-Date Events in Estate & Gift Tax: Lessons from CCA 202152018

Estate and gift tax valuation plays a pivotal role in tax planning by determining the fair market value of transferred property....

Gift & Estate Tax Compliance: Documentation, Valuation Techniques & Expert Testimony

Estate of Warne v. Commissioner of Internal Revenue, a decision by the United States Tax Court on February 18, 2021 (“Estate of Warne”),...

Michael Jackson Estate Valuation Dispute: Key Insights for Valuation Experts - Eton Venture Services

Introduction The prolonged legal dispute between the Estate of Michael Jackson and the Internal Revenue Service (IRS) offers invaluable...

Tax-Affecting Company Income: A Monumental Court Ruling and its Implications for Valuation

The valuation industry has long debated the appropriateness of tax-affecting the earnings of pass-through entities when using the...

U.S. Tax Court Advances Tax Affecting in Estate of Aaron Jones v. Commissioner

Introduction In the Estate of Aaron Jones v. Commissioner, T.C. Memo 2019-101, the United States Tax Court addressed the issue of tax...

Kress v. United States: Tax Affecting in Valuation of Pass-Through Entities Gains Ground

The landmark case of Kress v. United States, decided on March 26, 2019, has significantly impacted the field of business valuation,...

Tax Court Ruling Reshapes Valuation Methods in Estate & Gift Tax Cases

The recent Tax Court ruling in the estate and gift tax case, Estate of Powell v. Commissioner, introduced a novel approach to address the...

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