Mr. Bouteilles Gerbeuses has been your long-time tax client. He has amassed an impressive portfolio of real estate, securities, and joint venture investments. His net worth is substantial. Despite all his material well-being, Mr. Gerbeuses wants to take on a new challenge, that of producing fine wines. He has not had any formal wine training, but he has decided to start his own winery, named Cuvee de Prestige. He will pattern it after the great wine houses of Europe.

He already owns several hundred acres of agriculturally zoned land in the wine producing region of the Noir Valley. It hap

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Mr. Bouteilles Gerbeuses has been your long-time tax client. He has amassed an impressive portfolio of real estate, securities, and joint venture investments. His net worth is substantial. Despite all his material well-being, Mr. Gerbeuses wants to take on a new challenge, that of producing fine wines. He has not had any formal wine training, but he has decided to start his own winery, named Cuvee de Prestige. He will pattern it after the great wine houses of Europe. 


He already owns several hundred acres of agriculturally zoned land in the wine producing region of the Noir Valley. It hap

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