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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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28/28/2008BVLaw
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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35/19/2008BVLaw
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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45/7/2007BVLaw
Bernier v. Bernier (I)
Massachusetts Supreme Court applies tax-affecting analysis to valuation of Subchapter S corporations in divorce.
Supreme Court Massachusetts US, Action: Marital Dissolution
Full Text of Court Cases  (11,067 words)
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59/27/2005BVLaw
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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68/18/1998BVLaw
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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72/6/2003BVLaw
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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85/5/1944BVLaw
D. K. MacDonald v. CIR
The Tax Court concluded that an insurance agent did not received any goodwill in the liquidation of his insurance corporation. It found that the goodwill was the personal property of the agent absent a non-compete agreement.
United States Tax Court US, Action: Federal Taxation
Full Text of Court Cases  (5,167 words)
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92/28/1990BVLaw
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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108/1/2002BVLaw
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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105/30/1995BVLaw
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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123/2/2001BVLaw
G&N Aircraft, Inc., et al. v. Erich Boehm
The Indiana Supreme Court affirmed the lower court’s decision denying the application of a minority discount in an oppressed shareholder matter. The court also noted that the forced sale is an appropriate remedy in oppressed shareholder actions, but caref...
Supreme Court Indiana US, Action: Breach of Fiduciary Duty
Full Text of Court Cases  (9,984 words)
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138/13/1996BVLaw
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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143/13/1997BVLaw
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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156/12/1996BVLaw
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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167/27/2007BVLaw
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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177/30/2010BVLaw
Howard v. United States (I)
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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188/3/2000BVLaw
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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183/3/1950BVLaw
Charles C. Cullen v. CIR
The Tax Court concluded that a businessman did not receive any goodwill in the liquidation and conversion of his corporation to a sole proprietorship. It reasoned that the goodwill was personal to the businessman and remained his personal property absent...
United States Tax Court US, Action: Federal Taxation
Full Text of Court Cases  (2,834 words)
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204/2/2001BVLaw
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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