| 1 | 6/17/2002 | BVLaw |
Gulig (Estate of Strangi) v. Commissioner (II)
The court of appeals found no obvious reason for the denial of the IRS's Section 2036 claim and remanded for consideration of the claim and revaluation if necessary.
United States Court of Appeals 5th Circuit US, Action: Estate and Gift Taxation
Full Text of Court Cases (1,435 words)
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| 2 | 7/6/2001 | BVLaw |
Estate of True v. Commissioner
Click here (EstateofTruevCommissioner.pdf/550k) to download the full text of the court case in PDF format.
United States Tax Court US, Action: Estate and Gift Taxation
Full Text of Court Cases (79,337 words)
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| 3 | 2/28/1990 | BVLaw |
Estate of Newhouse v. Commissioner of Internal Revenue
At issue is the value, for purposes of the Federal estate tax, of 10 shares of class A common stock and 990 shares of class B common stock of Advance Publications, Inc and the value of 100 s...
United States Tax Court US, Action: Estate and Gift Taxation
Full Text of Court Cases (42,286 words)
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| 4 | 12/28/1995 | BVLaw |
Estate of Gordon B. McLendon (McLenson I) v. CIR
The U.S .Court of Appeals for the Fifth Circuit concluded that the Tax Court erred when it valued interests in a partnership as partnership interests rather than assignee interests. It determined that state law established the objective criteria for trea...
United States Court of Appeals 5th Circuit US, Action: Estate and Gift Taxation
Full Text of Court Cases (6,800 words)
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| 5 | 5/11/2005 | BVLaw |
Santa Monica Pictures, LLC v. CIR
The Tax Court valued a film library consisting of B grade films in connection with an economic substance analysis of a partnership transaction that resulted in substantial capital losses to the taxpayer. The library was valued using a discounted cash flow...
United States Tax Court US, Action: Federal Taxation
Full Text of Court Cases (78,095 words)
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| 6 | 12/9/2008 | BVLaw |
Cooper Tire & Rubber Co. v. Farese
Expert challenged under Daubert for market cap approach to valuing public company stock in economic damages case.
United States District Court Mississippi US, Action: Expert Testimony
Full Text of Court Cases (2,804 words)
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| 7 | 8/30/1990 | BVLaw |
Estate of Murphy v. Commissioner
Deficiency notices resulted from a dispute concerning the valuation of a 51.41 percent block of stock over which the decedent had a general power of appointment during her life.
United States Tax Court US, Action: Estate and Gift Taxation
Full Text of Court Cases (16,376 words)
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| 8 | 7/29/2005 | BVLaw |
Spring Windows Fashions Division, Inc. v. The Blind Maker, Inc.
The Texas Court of Appeals for the Third District considered an award of lost profits as consequential damages stemming from a fraud claim. It permitted recovery for lost profits based on a before and after analysis of overall business profits, the drop i...
Court of Appeals Texas US, Action: Fraud
Full Text of Court Cases (24,410 words)
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| 8 | 2/14/2000 | BVLaw |
William I Koch v. Koch Industries, Inc.
At issue is misrepresentation and omission of material facts during stock purchase negotiation, including evidentiary issues.
United States Court of Appeals 10th Circuit US, Action: Dissenting Shareholder
Full Text of Court Cases (22,566 words)
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| 8 | 7/5/1996 | BVLaw |
In re Parnes
At issue is the valuation of debtor's dental practice.
United States Bankruptcy Court Georgia US, Action: Bankruptcy
Full Text of Court Cases (8,652 words)
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| 11 | 4/10/2002 | BVLaw |
Caruso v. Caruso
The issue in this case was whether the business Lucky Star Advertising, Inc. was a marital asset subject to equitable distribution.
Court of Appeals Florida US, Action: Marital Dissolution
Full Text of Court Cases (3,882 words)
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| 12 | 3/20/2000 | BVLaw |
Gow v. Commissioner
At issue is the value of shares of stock of Williamsburg Vacations, Inc., awarded to the plaintiff.
United States Tax Court US, Action: Federal Taxation
Full Text of Court Cases (11,310 words)
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| 13 | 8/13/2009 | BVLaw |
Kipperman v. Onex Corp
Court rejects expert’s unsupported use of three-year historical averages in his DCF to adjust the debtors’ management projections regarding revenue, debt-free cash flows, capital expenditures, and sales.
United States District Court Federal Circuit US, Action: Bankruptcy
Full Text of Court Cases (44,350 words)
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| 13 | 2/22/2005 | BVLaw |
Banjo Buddies, Inc. v. Joseph T. Renosky
The U.S. Court of Appeals, Third Circuit determined that while willfulness was a factor to be considered, a finding of willfulness was not required before an accounting of an infringer’s profits could be ordered for violation of section 43(a) of the Latha...
United States Court of Appeals 3rd Circuit US, Action: Intellectual Property
Full Text of Court Cases (5,399 words)
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| 13 | 7/16/1996 | BVLaw |
Speer v. Commissioner
At issue is the valuation of a software licensing company for federal income and gift tax purposes.
United States Tax Court US, Action: Estate and Gift Taxation
Full Text of Court Cases (7,646 words)
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| 13 | 5/31/1996 | BVLaw |
Theophilos v. Commissioner
Issue was whether the property received by the taxpayer was stock aquired in a closely held company or the contract to acquire the stock at a later time.
United States Court of Appeals 9th Circuit US, Action: Federal Taxation
Full Text of Court Cases (7,007 words)
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| 17 | 2/9/2009 | BVLaw |
ASARCO, LLC v. Americas Mining Corp
Federal district court considers whether control premium can be an element of damages in fraudulent transfer/breach of fiduciary duties in bankruptcy case.
United States District Court Texas US, Action: Bankruptcy
Full Text of Court Cases (17,245 words)
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| 17 | 5/20/2003 | BVLaw |
Estate of Strangi v. Commissioner
Issue on remand is whether the value of property transferred is includable in his gross estate pursuant to section 2036(a).
United States Tax Court US, Action: Estate and Gift Taxation
Full Text of Court Cases (10,812 words)
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| 17 | 9/26/2000 | BVLaw |
Singley v. Singley
The husband in this marital dissolution matter appealed the trial court's valuation of his dental practice, which included a goodwill component.
Court of Appeals Mississippi US, Action: Marital Dissolution
Full Text of Court Cases (6,364 words)
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| 17 | 9/17/1996 | BVLaw |
Ullman-Briggs v. Salton/Maxim Housewares
At issue is the admittance of expert testimony.
United States District Court Illinois US, Action: Fraud
Full Text of Court Cases (9,820 words)
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