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e S., "The Search for the Holy Grail, Getting Away from the t5-Minute Discount Determination," The Value Examiner, July/August 2004, (iii) Estate of McCord, 120 T.C. No. 13, May 2003, and (iv) Bajaj, Denis, Ferris, and Sarin, "Finn Value and Marketability Discounts," 27 J. Corp. Law 89, Fall 2001. CON
of Taxation, June 1972, pp. 353-54. gcb From Robert E. Moroney, "Most Courts Overvalue Closely Held Stocks," Taxes, March 1973, PP- 144.54- 2 ° From J. Michael Maher, "Discounts for Lack of Marketability for Closely-Held Business Interests," Taxes, September 1976, p. 562-71. 2, From Robert It. Trout, "Estimation
e S., "The Search for the Holy Grail, Getting Away from the t5-Minute Discount Determination," The Value Examiner, July/August 2004, (iii) Estate of McCord, 120 T.C. No. 13, May 2003, and (iv) Bajaj, Denis, Ferris, and Sarin, "Finn Value and Marketability Discounts," 27 J. Corp. Law 89, Fall 2001. CON
of Taxation, June 1972, pp. 353-54. gcb From Robert E. Moroney, "Most Courts Overvalue Closely Held Stocks," Taxes, March 1973, PP- 144.54- 2 ° From J. Michael Maher, "Discounts for Lack of Marketability for Closely-Held Business Interests," Taxes, September 1976, p. 562-71. 2, From Robert It. Trout, "Estimation
e S., "The Search for the Holy Grail, Getting Away from the t5-Minute Discount Determination," The Value Examiner, July/August 2004, (iii) Estate of McCord, 120 T.C. No. 13, May 2003, and (iv) Bajaj, Denis, Ferris, and Sarin, "Finn Value and Marketability Discounts," 27 J. Corp. Law 89, Fall 2001. CON
of Taxation, June 1972, pp. 353-54. gcb From Robert E. Moroney, "Most Courts Overvalue Closely Held Stocks," Taxes, March 1973, PP- 144.54- 2 ° From J. Michael Maher, "Discounts for Lack of Marketability for Closely-Held Business Interests," Taxes, September 1976, p. 562-71. 2, From Robert It. Trout, "Estimation
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