- 52 -
from Rothschild and the Appraisers Association of America gave
petitioner no reason to doubt either the competence of Messrs.
Rothschild and Rose or their independence from each other at the
time of the appraisals. Additionally, petitioner availed himself
of information supplied by AMMI, published sources of market
data, and his personal knowledge as a collector. In sum, these
actions satisfied the requirement of a good faith investigation.
Because both conditions under section 6659(f)(2) have been
satisfied, we find for petitioners on this issue. Sec. 6659(e).
To reflect the foregoing,
Decision will be entered under
Rule 155.
Page: Previous 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 NextLast modified: May 25, 2011