Freeman Law’s “The Tax Court in Brief” covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose. For a link to our podcast covering the Tax Court ...

Discover what an arm's length transaction is, why it's important, and see examples. Learn how these deals ensure fair market value and impact financing and taxes.

What Is the Market Approach? The market approach is a method for determining the value of an asset that accounts for recently sold similar assets. It is one of three popular approaches, along with the ...

Comparables are controlled or uncontrolled transactions which are comparable if none of the differences between the transactions could materially affect the factor being examined. These transactions ...