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Excluding Expert Valuation Testimony

3 Pages Posted: 26 Sep 2011  

Wendy C. Gerzog

University of Baltimore - School of Law

Date Written: September 26, 2011


In Boltar, a case in which the Tax Court addressed the valuation of a conservation easement, the court ruled on the admissibility of expert testimony.

Keywords: expert testimony, valuation, Boltar, Daubert, conservation easement, charitable deduction

JEL Classification: H20, H24, H29, K34

Suggested Citation

Gerzog, Wendy C., Excluding Expert Valuation Testimony (September 26, 2011). Tax Notes, Vol. 132, No. 13, 2011. Available at SSRN:

Wendy C. Gerzog (Contact Author)

University of Baltimore - School of Law ( email )

1420 N. Charles Street
Baltimore, MD 21218
United States
410-837-4522 (Phone)

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