Fiduciary-First Commercial real estate Valuation & Advisory | Serving Southern California
estate & gift tax valuations (IRS forms 706 / 709)
Defensible valuations for IRS reporting and review. Built for attorneys and CPAs.
CoRE SERVICES
Estate & gift tax valuations (706/709)
USPAP-compliant valuations for date-of-death and gifting strategies.
partner Buyout & divorce valuations
Valuation support for partner buyouts, divorce matters, and ownership disputes.
expert witness & testimony
Defensible valuation opinions, deposition support, and testimony-ready analysis.
Direct, Accountable, Principal-Led Work
Every assignment is handled directly by our firm principal—no outsourcing, no handoffs, no nonsense. You work with the person responsible for the analysis, conclusions, and testimony from start to finish. Local market expertise. Clear communication. Full accountability.
A Few Words
About Us
Sam Murphy | President
Sam works directly with attorneys, CPAs, and fiduciaries to resolve complex commercial real estate matters across Southern California. His practice focuses on estate and gift tax valuations (Forms 706 & 709), partner buyouts, divorce-related valuations, and expert witness services.
BREA #3012893 DRE #02098340
Associate Member, Appraisal Institute
Trusted by Professionals & Industry Organizations
