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Valuing Fractional Interests In Art For Estate Tax Purposes, Wendy G. Gerzog
Valuing Fractional Interests In Art For Estate Tax Purposes, Wendy G. Gerzog
All Faculty Scholarship
It is difficult to value fractional interests in art because there is virtually no market in those interests. Nevertheless, the Tax Court in Estate of Elkins valued the decedent’s fractional interests in multiple artworks, which the decedent and his children highly cherished. First, the court addressed the restricted agreements under section 2703 and then the court determined the value of decedent’s interests in the art.
I Say It's Spinach: Charitable Trusts To Remedy Market Failures In The Performing Arts, Jeffrey G. Sherman
I Say It's Spinach: Charitable Trusts To Remedy Market Failures In The Performing Arts, Jeffrey G. Sherman
All Faculty Scholarship
No abstract provided.