PUBLICATIONS

David Rudman

The Impact of COVID-19 on Business Values & Real Estate

By David Rudman, CPA/ABV, CVA With the current Coronavirus outbreak worldwide, COVID-19 has caused many businesses, securities, and real...

David Rudman

Grieve vs. Commissioner: IRS failed attempt to Reduce Valuation Discounts on Non-Voting Interests

By David Rudman, CPA/ABV, CVA – Sigma Valuation Consulting, Inc. Synopsis: In Grieve v. Commissioner (T.C. Memo. 2020-28) published March...

David Rudman

Case Highlights: Estate of Aaron U. Jones v. Commissioner, T.C. Memo. 2019-101

By David Rudman, CPA/ABV, CVA – Sigma Valuation Consulting, Inc. Synopsis In May 2009, Aaron Jones gifted his interests in an S...

David Rudman

Kress v. United States: USDC Approval of Tax Affecting S-Corporation with No S-Corp Premium

By David Rudman, CPA/ABV, CVA – Sigma Valuation Consulting, Inc. On March 25, 2019, the US District Court – Eastern District of Wisconsin...