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Publications


The Impact of COVID-19 on Business Values & Real Estate
By David Rudman, CPA/ABV, CVA With the current Coronavirus outbreak worldwide, COVID-19 has caused many businesses, securities, and real...
Oscar Rodriguez
Mar 30, 2020


Grieve vs. Commissioner: IRS failed attempt to Reduce Valuation Discounts on Non-Voting Interests
By David Rudman, CPA/ABV, CVA – Sigma Valuation Consulting, Inc. Synopsis: In Grieve v. Commissioner (T.C. Memo. 2020-28) published March...
Oscar Rodriguez
Mar 27, 2020


Case Highlights: Estate of Aaron U. Jones v. Commissioner, T.C. Memo. 2019-101
By David Rudman, CPA/ABV, CVA – Sigma Valuation Consulting, Inc. Synopsis In May 2009, Aaron Jones gifted his interests in an S...
Oscar Rodriguez
Sep 6, 2019


Kress v. United States: USDC Approval of Tax Affecting S-Corporation with No S-Corp Premium
By David Rudman, CPA/ABV, CVA – Sigma Valuation Consulting, Inc. On March 25, 2019, the US District Court – Eastern District of Wisconsin...
Oscar Rodriguez
Apr 17, 2019
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