In Uncategorized on 12/13/2017 at 15:59

Judge Lauber offers us a post-Christmas treat in Estate of Whitney E. Houston, Deceased, Marion P. Houston, Executor, Docket No. 12098-16, filed 12/13/17.

The late Pop Queen’s ex’r’s team and IRS are apparently agreed on the valuation of the IP that survived the much-lamented death of Ms. Houston. And the perjurious expert’s tale has apparently been resolved as well. See my blogpost “I’m Shocked…Shocked,” 4/28/17.

To the extent their lucubrations, coruscations, calculations, computations, pictures, descriptions and accounts in reaching “yes” are not privileged or protected, it would be of general interest to practitioners confronting valuation issues of decedents’ IP, even in contexts other than Federal estate taxation (which may not exist in its present form as early as the end of this week).

And that master redacteur Judge Lauber is just the one to present the maximum of information. See my blogpost “Order of Protection,” 11/22/17.

The decision documents are supposed to hit The Glasshouse at 400 Second Street, NW, in The City whither all tax practitioners’ eyes are turned, on January 4, 2018.

I regret I cannot go there to requisition the redacted and extracted file and blog thereon as soon  as said file becomes publicly available..

It would be nice if the redacted and extracted were available on PACER.


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