Trial Trails – Special Edition

Nelson v. Commissioner, T.C. Memo. 2020-81 Volume 1- Discount for Lack of Control William H. Frazier, ASA, W.H. Frazier & Co., Inc. Nationally Recognized Business Valuation Expert, Speaker, Author There are numerous significant valuation issues highlighted in the recently decided Nelson v. Commissioner. For the sake of brevity, no doubt, the valuation discussion in Nelson …

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