10th Circuit Affirms Real Estate Experts, Tax Court's Easement Valuation

10th Circuit Affirms Real Estate Experts, Tax Court's Easement Valuation

DENVER - Real estate appraisers were not required to evaluate comparable sales before deciding to apply a before-and-after property valuation formula, a 10th Circuit U.S. Court of Appeals panel held Aug. 16 in affirming a U.S. Tax Court valuation of an easement (Trout Ranch, et al. v. Commissioner of Internal Revenue,  Nos. 11-9006, 14374-08; 10th Cir.; 2012 U.S. App. LEXIS 17198)

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