Espen Robak

Valuation Lessons from Estate of Adell
It’s unusual to have an Internal Revenue Service valuation that’s more than 21 times higher than the plaintiff’s valuation.
Built-In Gains Tax Discounts
Espen Robak & Jennifer Cossette offer some insights on the recent decision in Estate of Richmond
Estate Wins Big in Gallagher – Or Does It?
Recent ruling gives fascinating overview of Tax Court’s thinking on a series of valuation problems
Litman Audacity
We could chalk it up to the luck of the draw or extraordinary skill in the courtroom. Either way, the victory by the taxpayers David Litman and Robert
Restricted Securities And Illiquidity Discounts
Tax cases offering guidance on the valuation of restricted securities are few and far between. The U.S. Court of Appeals for the Ninth Circuit in its
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