kaal:claim:4033886-025

A major shortcoming of the QMDM is that no court in any case has accepted it, although it has been mentioned explicitly in three tax cases decided in 2000, 2001, and 2006.

Source quote, verbatim

One major shortcoming of the QMDM is that it has not been accepted by any court in any case, but has been mentioned explicitly in three tax cases from 2000, 2001, and 2006.119

From

Wulf A. Kaal, Samuel Evans, Hayley Howe, Digital Asset Valuation (2022), III.3.a(3) Quantitative Marketability Discount Model (QMDM), p. 28
https://ssrn.com/abstract=4033886 · source PDF

Cite as

Wulf A. Kaal, Samuel Evans, Hayley Howe, Digital Asset Valuation (2022). SSRN: https://ssrn.com/abstract=4033886

Holds when

judicial acceptance in United States tax litigation

Classification

failuresupport: evidencedfailure: no judicial acceptancefamily: valuation-and-pricing-failurelaw-and-legal-systems

Verify

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