- Ag Docket
(for state inheritance tax purposes, court upheld probate court's valuation of decedent's one-half interest in real estate; valuation of decedent's interest properly reduced to reflect decedent's one-half interest, but estate not entitled to aggregate discount of 30% to reflect lack of marketability and lack of control discount).
CALT does not provide legal advice. Any information provided on this website is not intended to be a substitute for legal services from a competent professional. CALT's work is supported by fee-based seminars and generous private gifts. Any opinions, findings, conclusions or recommendations expressed in the material contained on this website do not necessarily reflect the views of Iowa State University.