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17/27/2007BVLaw
William James Cox v. Aspen Veterinary Services Professional Corporation
In William James Cox v. Aspen Veterinary Services Professional Corporation, 2007 SKQB 270 (July 27, 2007), the court determined whether the holder of a security interest in stock could bring an oppression action where the controlling shareholders and dire...
Canada
Full Text of Court Cases  (15,926 words)
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28/18/1998BVLaw
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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31/16/2015BVLaw
Cortes v. 3A N. Park Ave. Rest Corp
In buyout case, calculation of fair value of minority shareholder’s interest in restaurant turns on forensic accountant’s credit/cash ratio analysis; New York trial court says law recognizes lack of marketability as a factor in valuing closely held corpor...
New York US, Action: Judicial Dissolution (incl. Withdrawal, Buy Out)
Full Text of Court Cases  (14,503 words)
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42/28/1990BVLaw
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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53/13/1997BVLaw
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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66/12/1996BVLaw
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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77/30/1998BVLaw
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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88/3/2000BVLaw
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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94/2/2001BVLaw
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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107/9/2001BVLaw
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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114/9/1998BVLaw
Hansen v. 75 Ranch Company
At issue is breach of fiduciary duty by the majority shareholders of 75 Ranch Company.
Supreme Court Montana US, Action: Dissenting Shareholder
Full Text of Court Cases  (6,336 words)
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1111/29/1982BVLaw
Estate of Andrews v. Commissioner of Internal Revenue
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  (7,486 words)
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1111/29/1982BVLaw
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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1412/16/1993BVLaw
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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158/28/2008BVLaw
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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165/19/2008BVLaw
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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177/7/2006BVLaw
Martin v. Goldfarb
In Martin v. Goldfarb, 2006 CanLII 23152 (ON.S.C. July 7, 2006), the Ontario Superior Court of Justice dismissed an attorney malpractice action for failure to establish damages. Martin owned and operated nursing care and golf course facilities, which he i...
Canada
Full Text of Court Cases  (17,150 words)
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1711/17/2000BVLaw
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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191/3/2003BVLaw
Olaires v. Technical Cable Concepts
At issue is the fair value of the plaintiff's minority interest in the defendant.
Court of Appeals California US, Action: Judicial Dissolution (incl. Withdrawal, Buy Out)
Full Text of Court Cases  (4,949 words)
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209/16/2005BVLaw
The Apex Corporation v. Ceco Developments Ltd.
In The Apex Corporation v. Ceco Developments Ltd., 2005 ABQB 656 (decided September 16, 2005), the Court of Queen’s Bench of Alberta considered several issues relating to the computation of lost profits in a breach of contract action. The plaintiff and de...
Canada
Full Text of Court Cases  (26,440 words)
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