"Based on this unsatisfactory evidence" - The Tax Court's decisions on undivided interest discounts

Authors
Hoffmann, C
Citation
C. Hoffmann, "Based on this unsatisfactory evidence" - The Tax Court's decisions on undivided interest discounts, J REAL EST, 28(3), 2001, pp. 242-254
Citations number
1
Categorie Soggetti
Economics
Journal title
JOURNAL OF REAL ESTATE TAXATION
ISSN journal
00935107 → ACNP
Volume
28
Issue
3
Year of publication
2001
Pages
242 - 254
Database
ISI
SICI code
0093-5107(200121)28:3<242:"OTUE->2.0.ZU;2-1
Abstract
Because data for supporting undivided interest discounts is extremely spars e, analysts need to spend a considerable amount of time explaining the uniq ue characteristics of the data and its relevance to the subject interest.