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Property Valuation Fair Market Value Tax Court

J.S. Held

The Essential Role of Qualified Personal Property Appraisers in Estate and Donation Valuations

J.S. Held on

When purchasing an expensive engagement ring, one would not seek the expertise of a real estate agent. Similarly, when an estate requires an appraisal, it is crucial to engage the appropriate expert for high value personal...more

Holland & Knight LLP

Tax Court: Conservation Easement Proceeds Regulation Is Procedurally Invalid Under APA

Holland & Knight LLP on

In holding that that Treas. Reg. ยง 1.170A-14(g)(6)(ii) (Proceeds Regulation) is procedurally invalid under the Administrative Procedure Act (APA), the U.S. Tax Court abandoned its precedent in Oakbrook Land Holdings, LLC v....more

Pullman & Comley, LLC

Property Tax and Valuation Topics - Spring 2019

Pullman & Comley, LLC on

Tidbit on NNN lease property valuation - A sort of a humdrum ruling on the assessment appeal of a garden variety industrial building nevertheless offers a valuable insight as to proper use of the income valuation...more

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