What question did this study set out to answer?

To investigate and develop models for valuing large blocks of publicly traded stocks for tax purposes.

March 18, 2026

Blockage: Valuation of Large Blocks of Publicly Traded Stocks for Tax Purposes.

Key Points

To investigate and develop models for valuing large blocks of publicly traded stocks for tax purposes.
Identified variables from court cases and tax literature for stock valuation.
Utilized multiple regression analysis to create mathematical models of court decisions.
Compared models from different court sources including Tax Court and Court of Claims.
Developed mathematical models improved understanding of valuation for large stock blocks.
Demonstrated differences between models for Tax Court and other courts, highlighting complexities in valuations.

Abstract

Abstract ABSTRACT: Publicly traded stock is normally valued in tax settings by multiplying the mean between the highest and lowest sales price on the valuation date by the number of shares of stock. However, when a large block of publicly traded stock must be valued, the valuation process is more complex. This study identifies the variables cited by the courts and the tax literature in these valuation cases. Multiple regression analysis is then used to develop mathematical models of the courts' decision results. The model developed using Tax Court cases is compared to a model developed using cases from the Tax Court, the Court of Claims, and the district courts.

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Cite This Study

Sandra S. Kramer (Fri,) studied this question.

synapsesocial.com/papers/69ba43984e9516ffd37a4f2d https://doi.org/https://doi.org/10.2308/tar-4489479

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