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RankDateProductResults
18/18/1998BVLaw
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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23/13/1997BVLaw
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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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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47/30/1998BVLaw
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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57/30/2010BVLaw
Howard v. United States
Federal district court finds that when a dentist incorporates his practice, including a covenant not to compete, the subsequent sale generates professional goodwill that is a corporate asset and its value is dividend income to the dentist.
United States District Court Federal Circuit US, Action: Federal Taxation
Full Text of Court Cases  (3,553 words)
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68/3/2000BVLaw
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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77/9/2001BVLaw
Torres v. Schripps, Inc.
At issue is the value and date of valuation of the shares of stock of Schripps, a closely held corporation.
Supreme Court New Jersey US, Action: Judicial Dissolution (incl. Withdrawal, Buy Out)
Full Text of Court Cases  (5,167 words)
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811/29/1982BVLaw
Woodbury v. Commissioner
At issue is the date-of-death fair market value of shares of stock held by decedent in four closely held corporations.
United States Tax Court US, Action: Estate and Gift Taxation
Full Text of Court Cases  (7,508 words)
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98/28/2008BVLaw
Kortum v. Johnson
Court considers whether a buy-sell agreement can "bargain away" statutory remedies available to minority shareholders in oppression cases.
Supreme Court North Dakota US, Action: Breach of Fiduciary Duty
Full Text of Court Cases  (10,900 words)
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105/19/2008BVLaw
Murphy v United States Dredging Corporation
Fair value award in shareholder oppression case deducts present value of built-in gains tax.
Supreme Court New York US, Action: Dissenting Shareholder
Full Text of Court Cases  (10,209 words)
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1111/17/2000BVLaw
Hollis v. Hill
At issue is breach of fiduciary duty by the defendant for ordering a buy-out of the plaintiff's shares based on their corporation's value more than one year prior to the date of judgment.
United States Court of Appeals 5th Circuit US, Action: Judicial Dissolution (incl. Withdrawal, Buy Out)
Full Text of Court Cases  (7,031 words)
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1212/27/2007BVLaw
Edler v. Edler
Court analogizes shareholder oppression to dissent cases.
Court of Appeals Wisconsin US, Action: Dissenting Shareholder
Full Text of Court Cases  (3,612 words)
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136/25/2010BVLaw
Ehlinger v. Hauser
State Supreme Court ratifies dissolution of corporation based on unenforceability of buy-sell agreement and its standard of "book value," when general disarray and destruction of company records made determination of book value impossible.
Supreme Court Wisconsin US, Action: Dissenting Shareholder
Full Text of Court Cases  (22,510 words)
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135/7/2007BVLaw
Bernier v. Bernier
Massachusetts Supreme Court applies tax-affecting analysis to valuation of Subchapter S corporations in divorce.
Supreme Court Massachusetts, Action: Marital Dissolution
Full Text of Court Cases  (11,067 words)
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157/12/2000BVLaw
Cooke v. Fresh Express Foods
At issue is the valuation of plaintiff's interest in the defendant, Fresh Express Foods Corporation.
Court of Appeals Oregon US, Action: Judicial Dissolution (incl. Withdrawal, Buy Out)
Full Text of Court Cases  (4,743 words)
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1612/2/2005BVLaw
Steve Neibaur v. Penny Neibaur (Neibaur II)
The Idaho Supreme Court affirmed the decision that a trial court could not pierce the corporate veil of a separate property corporation to recharacterize the assets as marital property where the corporation is the alter ego of one spouse. It found that re...
Supreme Court Idaho US, Action: Marital Dissolution
Full Text of Court Cases  (2,114 words)
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161/27/2000BVLaw
Hensarling v. Songcharoen
At issue is the value for Songcharoen's stock in the plaintiff and defendant's medical corporation.
Supreme Court Mississippi US, Action: Judicial Dissolution (incl. Withdrawal, Buy Out)
Full Text of Court Cases  (2,037 words)
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189/27/2005BVLaw
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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192/6/2003BVLaw
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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1910/28/1998BVLaw
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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