| 1 | 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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| 2 | 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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| 3 | 2/1/2010 | BVLaw |
Northeast Savings, F.A. v. United States
Court finds bank expert fails to prove federal legislation caused bank’s lost profits in breach of contract/Winstar case, when a variety of external and internal factors forced bank to shrink assets and divest risky portfolio.
United States Court of Federal Claims Federal Circuit US, Action: Winstar
Full Text of Court Cases (51,826 words)
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| 4 | 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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| 5 | 10/22/1992 | BVLaw |
Krapf v. United States
Issue was the value of stock claimed as a charitable donation.
United States Court of Appeals Federal Circuit US, Action: Estate and Gift Taxation
Full Text of Court Cases (5,806 words)
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| 6 | 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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| 7 | 12/16/1993 | BVLaw |
Hutchens Non-Marital Trust v. Commissioner
At issue is the valuation of the stock of a family-owned corporation for estate gift tax purposes.
United States Tax Court US, Action: Estate and Gift Taxation
Full Text of Court Cases (20,720 words)
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| 8 | 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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| 9 | 5/19/1998 | BVLaw |
Estate of E.L. Auker v. Commissioner
Business Valuation and Taxes: Procedure, Law and Perspective...
United States Tax Court US, Action: Estate and Gift Taxation
Full Text of Court Cases (15,167 words)
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| 10 | 9/17/1997 | BVLaw |
Sieg v. Kelly
At issue is the valuation of the defendant's stock in the plaintiff company, a distributor of automobile parts and supplies.
Supreme Court Iowa US, Action: Dissenting Shareholder
Full Text of Court Cases (8,742 words)
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| 10 | 3/7/1997 | BVLaw |
Nesser v. Boston Restaurants
At issue is the valuation of debtor's fifty percent interest in Boston Restaurants.
United States Bankruptcy Court Pennsylvania US, Action: Bankruptcy
Full Text of Court Cases (9,425 words)
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| 12 | 10/2/2009 | BVLaw |
Murphy v. U.S.
Taxpayer wins major, multi-million dollar victory for appraisal of FLP assets in estate tax case, including court’s adoption of substantial discounts for lack of control and lack of marketability.
United States District Court Arkansas US, Action: Estate and Gift Taxation
Full Text of Court Cases (15,402 words)
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| 12 | 2/1/2008 | BVLaw |
In the Matter of the Estate of Norman B. Hjersted
Kansas Supreme Court revisits Family Limited Partnership discounts case, and offers "contours of guidance...
Supreme Court Kansas US, Action: Estate and Gift Taxation
Full Text of Court Cases (13,625 words)
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| 12 | 8/17/2007 | BVLaw |
Highfields Capital, Ltd. v. AXA Financial, Inc.
Delaware Chancery Court favors "shared synergies" and actuarial analysis in the fair value appraisal of an insurance conglomerate’s merger.
Court of Chancery Delaware
Full Text of Court Cases (16,269 words)
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| 12 | 3/19/2001 | BVLaw |
Estate of Cyril Magnin v. Commissioner, T.C.
Click here for full text (pdf) of Estate of Magnin v. Commissioner . requires Acrobat Reader .
United States Tax Court US, Action: Estate and Gift Taxation
Full Text of Court Cases (12,364 words)
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| 12 | 7/28/2000 | BVLaw |
Chancellor's careful valuation upheld; Net asset and rule of thumb evidence considered
The issue in this case is whether the chancellor erred in valuing the husband's architecture firm for marital dissolution purposes. The chancellor found that the business was worth $600,000...
Court of Appeals
Court Case Digests (365 words)
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| 12 | 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 | 7/24/1997 | BVLaw |
Kevin Weston MacDonald v. Diane MacDonald
A divided Mississippi Supreme Court affirmed the trial court's valuation of the parties' pawn shop. The pawn shop was organized as a partnership with the husband and his father; however, the partners disregarded the partnership agreement and the husband...
Supreme Court Mississippi US, Action: Marital Dissolution
Full Text of Court Cases (6,291 words)
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| 12 | 10/19/1994 | BVLaw |
Estate of Lauder v. Commissioner
Dispute regarding the fair market value of the stock in question centers on the effect of a shareholder agreement executed prior to Lauder's death.
United States Tax Court US, Action: Estate and Gift Taxation
Full Text of Court Cases (14,192 words)
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| 20 | 5/14/2003 | BVLaw |
Estate of McCord v. Commissioner
Business Valuation and Taxes: Procedure, Law and Perspective...
United States Tax Court US, Action: Estate and Gift Taxation
Full Text of Court Cases (27,115 words)
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