| 1 | 12/1/1998 | BVLaw |
Estate of James C. Gibbs, Sr. v. CIR
The Third Circuit reversed the district court in this refund suit. The estate held farmland which was reported as qualified use property under IRC sec. 2032A. During the recapture period, the estate sold New Jersey a conservation easement in the property...
United States Court of Appeals 3rd Circuit US, Action: Estate and Gift Taxation
Full Text of Court Cases (5,646 words)
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| 2 | 10/28/2002 | BVLaw |
Friedman v. Friedman
The issue in this marital dissolution case is the validity of the postnuptial agreement by which parties agreed to keep their incomes and debts separate. The husband had asked his attorney t...
Court of Appeals
Court Case Digests (107 words)
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| 3 | 2/22/2007 | BVLaw |
Rose Acre Farms, Inc. v US
Rose Acre Farms, Inc. ("Rose Acre") filed the present action in the United States Court of Federal Claims in 1992, claiming that United States Department of Agriculture ("USDA") regulations that restricted egg sales from and imposed other requirements o...
United States Court of Appeals Federal Circuit US, Action: Condemnation
Full Text of Court Cases (11,736 words)
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| 4 | 1/28/2004 | BVLaw |
Corporation not bound by buyout fair value; may elect to dissolve
The issue in this corporate dissolution action is whether the shareholder who elects to purchase the shares of the shareholder ...
Court of Appeals
Court Case Digests (417 words)
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| 5 | 12/28/2008 | BVLaw |
Litigation Experts Spar Over Proceeds from Transfer of Practices
Four litigation experts/economists dispute damages calculations resulting from breach of contract to share in proceeds of transferring their practices.
Court of Appeals
Court Case Digests (1,168 words)
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| 5 | 9/24/2003 | BVLaw |
Fierro v. Templeton
Issue in this corporate dissolution was the fair value of Templeton's 50% interest pursuant to Fierro's election to purchase in lieu of dissolution.
Court of Appeals Florida US, Action: Judicial Dissolution (incl. Withdrawal, Buy Out)
Full Text of Court Cases (1,116 words)
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| 7 | 5/31/1990 | BVLaw |
Estate of Dougherty v. Commissioner
Issue is the fair market value of the decedent's 100-percent beneficial interest in the A. L. Dougherty Revocable Trust of 1964, which owned all of the stock of A. L. Dougherty Co., Inc.
United States Tax Court US, Action: Estate and Gift Taxation
Full Text of Court Cases (7,807 words)
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| 8 | 8/30/2004 | BVLaw |
Franconia Associates v. United States
Federal Court of Claims discusses adopts 11% discount rate in developing breach of contract damages, and discusses at length the determination of expectancy damages.
United States Court of Federal Claims Federal Circuit US, Action: Contract
Full Text of Court Cases (41,239 words)
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| 9 | 3/22/1999 | BVLaw |
Estate of Richard R. Simplot v. Commissioner of Internal Revenue
At issue is the fair market value of decendent's stock in J.R. Simplot Co.
United States Tax Court US, Action: Estate and Gift Taxation
Full Text of Court Cases (18,622 words)
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| 10 | 7/15/2002 | BVLaw |
In re the Marriage of Friedman
Postnuptial agreement found valid and enforceable despite increase in value of husband's separate business.
Court of Appeals California US, Action: Marital Dissolution
Full Text of Court Cases (2,564 words)
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| 10 | 7/12/2000 | BVLaw |
Asset Approach Accepted
The Iowa Court of Appeals affirmed the district court's valuation of a engineering and pattern making business that serviced the agricultural industry. The lower court accepted a valuation under the asset approach over the income approach because the comp...
Court Case Digests (263 words)
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| 12 | 5/6/2003 | BVLaw |
In re the Marriage of Jensen
One of the issues in this marital dissolution was the value of husbands 7% interest in the family wheat farm and whether a loan should be deducted.
Court of Appeals Washington US, Action: Marital Dissolution
Full Text of Court Cases (3,876 words)
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| 13 | 1/9/2001 | BVLaw |
Sheryl K. Walker v. Rodney A. Walker
The Nebraska Court of Appeals reversed the lower court’s characterization and valuation of the husband’s interest in a family agribusiness corporation. The court determined that this situation warranted a Grace award (an award of cash when family agribusi...
Court of Appeals Nebraska US, Action: Marital Dissolution
Full Text of Court Cases (7,004 words)
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| 14 | 9/17/2008 | BVLaw |
Kearl v. Rausser
Four litigation experts/economists dispute damages calculations resulting from breach of contract to share in proceeds of transferring their practices.
Court of Appeals 10th Circuit US, Action: Contract
Full Text of Court Cases (10,748 words)
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| 14 | 5/30/1995 | BVLaw |
Estate of Helen M. Trenchard v. CIR
The Tax Court concluded that gifts were made when the decedent formed a family corporation to which she transferred a family farm. Her child and grandchildren also contributed less valuable assets. In return for their contribution, the decedent received p...
United States Tax Court US, Action: Estate and Gift Taxation
Full Text of Court Cases (15,451 words)
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| 16 | 4/3/2001 | BVLaw |
On Davis v. The Gap, Inc.
The U.S. Court of Appeals for the Second Circuit affirmed in part and reversed in part the lower court’s decision not to award damages for The Gap’s infringement of Davis’ copyright. The Gap used Davis’ copyrighted eyewear in an advertisement. The appella...
United States Court of Appeals 2nd Circuit US, Action: Intellectual Property
Full Text of Court Cases (12,678 words)
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| 17 | 6/9/2006 | BVLaw |
Advanta USA, Inc. v. Farmers Fertilizer Company, Inc.
The Kentucky Court of Appeals determined that the trial court improperly computed the amount of lost profits in this breach of contract action when it awarded profits over a five-year period rather than over 30-day period called for in the contract.
Court of Appeals Kentucky US, Action: Contract
Full Text of Court Cases (1,798 words)
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| 17 | 5/31/1995 | BVLaw |
Lyle v. Lyle
Issue is whether trial court erred in valuation of partnership assets and in awarding husband a larger percentage of partnership assets.
Court of Appeals Tennessee US, Action: Marital Dissolution
Full Text of Court Cases (2,429 words)
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| 19 | 9/30/2003 | BVLaw |
Natural Balance Pet Foods, Inc. v. Chenango Pet Foods, Inc.
The California Court of Appeals, Second District concluded that testimony from a forensic accountant as to the lost profits arising from a breach of contract were not speculative because the computation was based in part on management’s projections. The c...
Court of Appeals California US, Action: Contract
Full Text of Court Cases (3,827 words)
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| 19 | 8/10/2000 | BVLaw |
Dealers Manufacturing Co. v. County of Anoka
The Minnesota Supreme Court affirmed the tax court's grant of partial summary judgment in favor of Dealers. It found that Minn. Stat. Sec. 273.11, subd. 17 did not limit reduction in market value for stigma relating to contamination.
Supreme Court Minnesota US, Action: State Taxation (incl. Ad Valorem)
Full Text of Court Cases (5,580 words)
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