3 Pages Posted: 26 Sep 2011
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: Suggested Citation
Gerzog, Wendy C., Excluding Expert Valuation Testimony (September 26, 2011). Tax Notes, Vol. 132, No. 13, 2011. Available at SSRN: https://ssrn.com/abstract=1933720