Blog Posts in September, 2019 Posted By Gibraltar Business Valuations 5-Sep-2019 Landmark Tax Court Case Strikingly Similar to GBV's Approach (Treharne Model) Historically the US Tax Court has, in some of its decisions, ignored the economic reality of income taxes associated with pass-through entities (PTEs, i.e., S-corporations, limited liability companies, and partnerships). Now, the Court has issued a ... Continue Reading Posted By Gibraltar Business Valuations 5-Sep-2019 GBV's Chris Treharne response to comments on the Kress case Editor's note: The Kress case has received a great deal of attention on a number of valuation front, most notably that both the taxpayer and the government tax affected the earnings of the subject S corp. This letter is a response to comments ... Continue Reading