| 1 | 7/8/1999 | BVLaw |
Aggregation Denied
The Tax Court concluded that fractional interests in real property includable the gross estate under IRC sec. 2036 and the decedent's right to receive income from the same properties from a trust includible in her estate under IRC sec. 2044 should not be...
United States Tax Court
Court Case Digests (280 words)
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| 1 | 1/26/1999 | BVLaw |
Estate of Mellinger v. Commissioner of Internal Revenue
At issue is the valuation of the decedent's stock at death.
United States Tax Court US, Action: Estate and Gift Taxation
Full Text of Court Cases (7,431 words)
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| 3 | 7/28/1999 | BVLaw |
Allapattah Services, Inc. v. Exxon Corp.
This case involves numerous motions to exclude expert testimony on damages and related matters under the Daubert standard.
United States District Court Florida US, Action: Contract
Full Text of Court Cases (12,848 words)
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| 4 | 1/26/1999 | BVLaw |
Aggregation of Partnership Interests Included in the Decedent’s Gross Estate Under Section 2044 and Section 2038 Improper
The Tax Court concluded that that estate should not aggregate the limited partnership units in which the decedent had a right to receive income for life (includable in the gross estate under IRC sec. 2038) with partnership units the decedent placed in tru...
Court Case Digests (454 words)
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| 5 | 1/26/1999 | BVLaw |
Estate of Ethel S. Nowell v. CIR
The Tax Court concluded that that estate should not aggregate the limited partnership units in which the decedent had a right to receive income for life (includable in the gross estate under IRC sec. 2038) with partnership units the decedent placed in tru...
United States Tax Court US, Action: Estate and Gift Taxation
Full Text of Court Cases (2,847 words)
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| 6 | 7/8/1999 | BVLaw |
Estate of Ambrosina Blanche Lopes v. CIR
The Tax Court concluded that fractional interests in real property includable the gross estate under IRC sec. 2036 and the decedent's right to receive income from the same properties from a trust includible in her estate under IRC sec. 2044 should not be...
United States Tax Court US, Action: Estate and Gift Taxation
Full Text of Court Cases (1,260 words)
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| 7 | 3/28/2002 | BVLaw |
Estate of Fontana v. Commissioner
The issue was whether two blocks of stock had to be aggregated for valuation purposes.
United States Tax Court US, Action: Estate and Gift Taxation
Full Text of Court Cases (1,774 words)
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| 8 | 6/28/1998 | BVLaw |
Unit rule method rejected because intangibles included
Scripps Howard cable company challenged the ad valorem (property) tax assessment of its tangible property, as determined by Ed Havill , the county property appraiser. Havill's assessments w...
Supreme Court
Court Case Digests (260 words)
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| 9 | 9/28/2007 | BVLaw |
Case of First Impression: Does Statutory Fair Value Include a Control Premium?
Iowa Supreme Court considers whether 1999 amendments to Model Business Corp. Act precluding marketability and minority discounts also permits control premium.
Supreme Court
Court Case Digests (924 words)
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| 9 | 8/9/2004 | BVLaw |
R.A. Mankie & Co. v. Petrocorp Inc.
At issue in this case was the value of warrants.
United States District Court New York US, Action: Damages (incl. Lost Profits)
Full Text of Court Cases (20,339 words)
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| 11 | 9/28/2004 | BVLaw |
Norpac Foods v. Oregon Department of Revenue
The issue in this state tax case was the interpretation of an administrative rule as it relates to the highest and best use (HBU).
United States Tax Court Oregon US, Action: State Taxation (incl. Ad Valorem)
Full Text of Court Cases (5,599 words)
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| 12 | 11/20/2002 | BVLaw |
Milton Applebaum v. Avaya, Inc., et al.
The Delaware Supreme Court affirmed the lower court's definition of fair value as market value for the purposes of determining the value of a stock split under 8 Del. sec. 155. Becuase Avaya, Inc. was publically traded over the NYSE, the trading price was...
Supreme Court Delaware US, Action: Dissenting Shareholder
Full Text of Court Cases (7,075 words)
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| 12 | 12/31/1992 | BVLaw |
United States v. Data Translation
Suit claiming that when GSA and DTI negotiated the contract, DTI failed properly to disclose the prices at which it sold its boards to other, non-governmental customers.
United States Court of Appeals 1st Circuit US, Action: Damages (incl. Lost Profits)
Full Text of Court Cases (6,630 words)
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| 14 | 8/7/1995 | BVLaw |
Estate of Lucile Marie McCormick v. CIR
The Tax Court valued interests in a real estate partnership. It accepted a valuation using the asset approach, plus various discounts. It rejected a discount for selling costs, and a discount for built-in capital gains taxes. It declined to aggregate the...
United States Tax Court US, Action: Estate and Gift Taxation
Full Text of Court Cases (14,851 words)
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| 15 | 7/13/2007 | BVLaw |
Northwest Investment Corp. v. Wallace
Iowa Supreme Court considers whether 1999 amendments to Model Business Corp. Act precluding marketability and minority discounts also permits control premium.
Supreme Court Iowa US, Action: Dissenting Shareholder
Full Text of Court Cases (4,843 words)
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| 16 | 2/28/2010 | BVLaw |
Billion-dollar Transfer Pricing Case Turns on Testimony of ‘Incredible’ IRS Experts
IRS loses billion-dollar transfer pricing case based on expert’s wrong determinations of cost of capital and more.
United States Tax Court
Court Case Digests (2,307 words)
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| 16 | 4/23/1998 | BVLaw |
Havill v. Scripps Howard Cable Co.
Issue was whether local property tax assessment properly used the income/unit rule method of valuation, which included valuation of intangible property.
Supreme Court Florida US, Action: State Taxation (incl. Ad Valorem)
Full Text of Court Cases (2,561 words)
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| 18 | 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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| 18 | 10/2/1998 | BVLaw |
Lavonna J. Stinson Estate (Stinson I) v. United States
The district court found that forgiveness of corporate debt was not a gift of a present interest to the corporation's shareholder, and, therefore, the annual gift tax exclusion could not be claimed by the donor. It additionally agreed that the gift is va...
United States District Court Indiana US, Action: Estate and Gift Taxation
Full Text of Court Cases (3,859 words)
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| 20 | 11/13/2003 | BVLaw |
Estate of Cook v. Commissioner
At issue is the classification of a lottery prize issued in annual payments as a private annuity, thereby being valued using annuity tables (by the Tax Court) and thus without discounts.
United States Court of Appeals 5th Circuit US, Action: Estate and Gift Taxation
Full Text of Court Cases (5,081 words)
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