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17/30/1998BVLaw
William Norwalk, et al. v. CIR
The Tax Court concluded that without non-compete agreements executed in favor of the company, the goodwill in a professional accounting practice was the property of the accountant. Therefore, it rejected the IRS's position that goodwill was distributed t...
United States Tax Court US, Action: Federal Taxation
Full Text of Court Cases  (10,520 words)
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25/30/1995BVLaw
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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36/7/1996BVLaw
Reeves v. McReynolds
At issue is the valuation of the plaintiff's interest in the pediatrics corporation and partnership formed with the defendant.
Court of Chancery Delaware US, Action: Buy/Sell Agreement
Full Text of Court Cases  (4,159 words)
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49/27/2005BVLaw
Tribune Co. v. Commissioner of Internal Revenue
Court considers multiple expert analyses versus "commonsense" to come up with value of parent company common stock uncoupled from management authority...
United States Tax Court US, Action: Federal Taxation
Full Text of Court Cases  (36,623 words)
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58/18/1998BVLaw
Eisenberg v. Commissioner
At issue is the valuation reduction for capital gains tax liabilities of appellant's gifted shares of stock.
United States Court of Appeals 2nd Circuit US, Action: Estate and Gift Taxation
Full Text of Court Cases  (5,894 words)
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62/6/2003BVLaw
Pro Finish USA, Ltd. v. Johnson
In this case of first impression under the Arizona dissenters' rights statute, the corporation appealed a trial court ruling accepting the dissenting shareholders' expert's conclusion of fai...
Court of Appeals Arizona US, Action: Dissenting Shareholder
Full Text of Court Cases  (6,068 words)
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72/28/1990BVLaw
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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88/1/2002BVLaw
Estate of Dunn v. Commissioner
The only issue on appeal was the appropriate built-in gains tax discount to be applied in calculating the fair market value of a 62.96% block of common stock.
United States Court of Appeals 5th Circuit US, Action: Estate and Gift Taxation
Full Text of Court Cases  (9,908 words)
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97/8/1992BVLaw
Smith v. Smith
At issue in this case was the increased value and fair market value of a corporation.
Court of Appeals New Mexico US, Action: Marital Dissolution
Full Text of Court Cases  (3,016 words)
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107/8/1998BVLaw
Estate of Bosca 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  (6,681 words)
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118/13/1996BVLaw
Estate fo Freeman 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  (4,991 words)
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123/13/1997BVLaw
Demoulas v. Demoulas Supermarkets
At issue is whether the defendants wrongfully, and in breach of fiduciary duties, usurped corporate opportunities that should have been presented to DSM and Valley.
Supreme Court Massachusetts US, Action: Malpractice (Legal)
Full Text of Court Cases  (29,276 words)
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1312/8/2006BVLaw
Fausak’s Tire Center, Inc. v. Blanchard
Buy-sell agreement unenforceable unless written, and stock purchase agreement does not suffice.
Court of Appeals Alabama US, Action: Buy/Sell Agreement
Full Text of Court Cases  (6,525 words)
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1410/28/1998BVLaw
Covenant not to compete key to intangible asset value
The principal issue underlying these consolidated cases is the fair market value of the corporation's assets on the date of distribution. The main issue for this discussion is the value assi...
United States Tax Court US, Action: Federal Taxation
Court Case Digests  (726 words)
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156/11/1999BVLaw
Ronald L. Willard v. Moneta Building Supply, Inc., et al.
The Virginia Court of Appeals affirmed the lower court's dismissal of an action brought by a minority shareholder that alleged a breach of the fiduciary duty to maximize the sale price of a building materials company. The lower court found that the board...
Court of Appeals Virginia US, Action: Tort
Full Text of Court Cases  (8,140 words)
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1610/25/2006BVLaw
Estate of Frink
Maurice F. Frink was the majority shareholder of Flowerama when he died in 2004. The dispute before us concerns a 1974 amendment to the corporate by-laws, restricting the transfer of corporate stock upon the death of a shareholder.
Court of Appeals Iowa US
Full Text of Court Cases  (3,816 words)
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178/3/2000BVLaw
Advanced Communication Design, Inc. v. Follett
At issue is whether, in a court-ordered buy-out of a minority shareholder pursuant to Minn. Stat. 302A.751 (1998), a marketability discount should be applied to the value of the shares.
Supreme Court Minnesota US, Action: Judicial Dissolution (incl. Withdrawal, Buy Out)
Full Text of Court Cases  (4,679 words)
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184/2/2001BVLaw
Danielewicz v. Arnold
At issue is breach of fiduciary duty to an individual stockholder.
Court of Special Appeals Maryland US, Action: Breach of Fiduciary Duty
Full Text of Court Cases  (10,643 words)
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1812/23/1998BVLaw
Ely, Inc. v. Wiley
At issue is the valuation of the appellee's stock by the appellant's expert witness.
Supreme Court Iowa US, Action: Dissenting Shareholder
Full Text of Court Cases  (3,739 words)
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202/24/2004BVLaw
JOSEPH SPIVEY v. TERRY PAGE, ET AL.
This appeal involves a question of valuation of the shares of a withdrawing shareholder from a professional corporation. We reverse the trial court’s determination that the shares had no value and hold that the valuation should have been made as of the...
Court of Appeals Tennessee US, Action: Judicial Dissolution (incl. Withdrawal, Buy Out)
Full Text of Court Cases  (4,711 words)
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