Valuation Resources
Bibliographies by Subject
Valuing Fractional Interests (updated 7/29/04)
JT Research LLC
Batten, Jonathan S. "No Estate Tax Fractional Interest or Lack of Marketability Discount Allowed for Jointly Owned Property Held by a Married Couple: Estate of Young V. Commissioner." The Tax Lawyer, Winter 1999.
Bogdanski, John A. "Valuing Undivided Interests: A New Approach to an OId Problem." Estate Planning. December 1997, pg. 495+.
Burnes, James T. "IRS Asserts Discounts for Fractional Interests in Lien Enforcement Cases." Journal of Taxation. January 2002, pg. 60.
Gordon, Richard W. and Brian E. McConnell. "The Appraisal of Partial Interests in Real Property." The Canadian Appraiser. Winter 2004, pg. 43.
Hoffman, Carsten. "The Quest for Higher Ground Concerning Undivided Interest Discounts Continues." Valuation Strategies, Sept/Oct. 2002.
Jurinski, James John. "Death Tax Reduction Using Family-Owned Fractional Interests." Real Estate Taxation, Second Quarter , 2002.
Lusby, Roger W. "Tax Advantages in Fractionalzing Ownership." The Tax Advisor, December 1999.
Pierson, J.L. "Valuing Fractional Interests in Real Estate." Value Added, Winter 2001. (pdf)
Reisch, Sherry. "Estate Planning for Minority Interests." The CPA Journal. April 2001.
Schiller, Keith. "Piercing the Partition Fiction for Fractional Interest Valuation." Trusts & Estates, July 2000.
Schiller, Keith. "Taxpayer Establishes Blockage and Fractional Interest Discounts Through Market Data." Tax Management Estates, Gifts and Trusts Journal. March 9, 2000, pg. 25+
Schumell, Donna Gardner. "Fractional Interest Discounts Explained." Cannon Financial Institute. March 1, 2004.
Thompson, Mark S. "The Widespread Overvaluation of Fractional Ownership Positions." Trusts & Estates, June 1993.
Zaritsky, Howard. "Another IRS Fib Revealed: The Tax Court Likes Large Valuation Discounts." Estate Planning, January 2002.
"Estates' Fractional Interest Discount Claims in Timberland Upheld." Valuation Strategies, Jan/Feb 2002.
"Using Business Valuation Techniques to Quantify Discounts for Fractional Interests in Real Estate. " Banister Financial, Inc. Spring, 1997. (pdf)
"Valuing Fractional Interests in Real Estate, Part Two." Mercer Capital. November 1, 1998.
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