| 1 | 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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| 2 | 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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| 3 | 3/19/1996 | BVLaw |
Frederick G. Krapf v. U.S.A.
The Court of Federal Claims valued a minority interest in an AmTrak service provider for gift tax purposes. It considered a number of post-gift transactions. It determined that the transactions were relevant only when (1) there had been no material chang...
United States Court of Federal Claims Federal Circuit US, Action: Estate and Gift Taxation
Full Text of Court Cases (5,282 words)
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| 4 | 6/17/2002 | BVLaw |
Estate of Lewis Bailey v. CIR
The Tax Court considered the valuation of two 25 percent interests in a corporation that owned and operated motels. The corporation was valued by both parties using an adjusted net asset value method. That valuation method was accepted by the Tax Court. T...
United States Tax Court US, Action: Estate and Gift Taxation
Full Text of Court Cases (8,508 words)
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| 5 | 10/23/1996 | BVLaw |
Security State Bank v. Ziegeldorf
At issue is the valuation of the shares held by the dissenting shareholders, appellees.
Supreme Court Iowa US, Action: Dissenting Shareholder
Full Text of Court Cases (5,951 words)
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| 6 | 3/20/2009 | BVLaw |
Kaplan v. First Hartford Corp.
Federal district court conducts extensive analysis of expert evidence to make fair value appraisal of unique and complicated real estate development company, relying on net asset value and thinly traded stock market pricing, plus upward adjustments for im...
United States District Court Maine US, Action: Judicial Dissolution (incl. Withdrawal, Buy Out)
Full Text of Court Cases (9,730 words)
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| 7 | 9/14/1995 | BVLaw |
Nestle Holdings v. Commissioner
At issue is the fair market value of Carnation's inventory, trademarks and trade names, unpatented technology, and goodwill and going concern for federal income tax purposes.
United States Tax Court US, Action: Federal Taxation
Full Text of Court Cases (35,135 words)
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| 8 | 5/12/2004 | BVLaw |
Estate of Blount v. Commissioner
United States Tax Court US, Action: Estate and Gift Taxation
Full Text of Court Cases (18,919 words)
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| 9 | 7/11/2006 | BVLaw |
Michael Caracci v. CIR (Caracci II)
The U.S. Court of Appeals for the Fifth Circuit determined that the Tax Court erroneously valued the assets of a non-profit corporation that converted to a for profit corporation and rendered a decision for the taxpayer. It found that the Tax Court erred...
United States Court of Appeals 5th Circuit US, Action: Federal Taxation
Full Text of Court Cases (7,404 words)
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| 9 | 3/5/1997 | BVLaw |
ACM Partnership v. Commissioner
Issues are whether subject transactions lacked economic substance, foreign partner should be treated as a lender, and allocation of taxable gain had substantial economic effect.
United States Tax Court US, Action: Federal Taxation
Full Text of Court Cases (31,951 words)
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| 11 | 5/27/1999 | BVLaw |
Rakow v. Commissioner
At issue is the fair market value of stock given by petitioner to her children and grandchildren.
United States Tax Court US, Action: Estate and Gift Taxation
Full Text of Court Cases (5,058 words)
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| 12 | 7/18/1962 | BVLaw |
Central Trust Co. v. United States
At issue is the refund of federal gift taxes and the valuation of stock in a metal container manufacturer.
United States Court of Federal Claims Federal Circuit US, Action: Estate and Gift Taxation
Full Text of Court Cases (24,493 words)
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| 13 | 8/22/1988 | BVLaw |
Antolik v. Harvey
One issue in this case was the value of husband's chiropractor business.
Court of Appeals Hawaii US, Action: Marital Dissolution
Full Text of Court Cases (2,929 words)
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| 14 | 8/18/2000 | BVLaw |
Borgatello v. Commisioner
Click here for .pdf of Borgatello v. Commissioner . Requires Acrobat Reader .
United States Tax Court US, Action: Estate and Gift Taxation
Full Text of Court Cases (7,940 words)
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| 14 | 11/5/1999 | BVLaw |
Smith v. Commissioner
At issue is the value of Smith's shares of stock in two companies, Jones Farm Inc., and First National Bank of Waverly, as of her death.
United States Tax Court US, Action: Estate and Gift Taxation
Full Text of Court Cases (9,630 words)
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| 16 | 1/18/2007 | BVLaw |
In re Nellson Nutraceutical
Management deliberately manipulates projections, without experts’ knowledge; court determines enterprise value nonetheless, adjusting and weighting reports.
United States Bankruptcy Court Delaware US, Action: Bankruptcy
Full Text of Court Cases (23,631 words)
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| 17 | 8/20/2003 | BVLaw |
Hess v. Commissioner
Taxpayers gave 10 shares of HII common stock (a 10% stockholder interest) to an irrevocable trust established for their daughter. Issue was the fair market value of the stock for gift tax p...
United States Tax Court US, Action: Estate and Gift Taxation
Full Text of Court Cases (12,407 words)
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| 17 | 5/22/2002 | BVLaw |
Caracci v. Commissioner
The issue was whether the value of the Sta-Home Health Agency, Inc. (SHHA) and related entities transferred into S corporations exceeded the consideration paid.
United States Tax Court US, Action: Estate and Gift Taxation
Full Text of Court Cases (13,930 words)
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| 19 | 7/26/2004 | BVLaw |
Estate of Thompson v. Commissioner
At issue in this case was the fair market value of Thomas Publishing stock.
United States Tax Court US, Action: Estate and Gift Taxation
Full Text of Court Cases (11,683 words)
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| 19 | 5/9/2001 | BVLaw |
Estate of Hoffman v. Commissioner
At issue is the fair market value of property interests held by decedent at the time of her death.
United States Tax Court US, Action: Estate and Gift Taxation
Full Text of Court Cases (9,913 words)
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