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RankDateProductResults
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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46/25/2010BVLaw
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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45/7/2007BVLaw
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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69/27/2005BVLaw
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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78/18/1998BVLaw
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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82/6/2003BVLaw
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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810/28/1998BVLaw
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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101/25/2011BVLaw
Ritchie v. Rupe
Texas Court of Appeals affirmed availability of forced buy-out remedy for shareholder oppression and held that when minority oppressed shareholder wants to sell, the fair market value standard (including discounts) is appropriate.
Court of Appeals Texas US, Action: Judicial Dissolution (incl. Withdrawal, Buy Out)
Full Text of Court Cases  (17,447 words)
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107/23/2009BVLaw
Brynwood Co. v. Schweisberger
Court considers whether statutory fair value appraisal should include transactional costs and tax effects of selling a company’s sole asset, a commercial office building.
Court of Appeals Illinois US, Action: Dissenting Shareholder
Full Text of Court Cases  (12,930 words)
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125/5/1944BVLaw
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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136/13/2011BVLaw
Dawkins v. Hickman Family Corp.,
Determination of fair value under dissenting shareholder statute in Mississippi includes dollar-for-dollar discount for built-in capital gains tax liability in case of private asset-holding partnership.
United States District Court Mississippi US, Action: Dissenting Shareholder
Full Text of Court Cases  (6,101 words)
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148/16/2013BVLaw
In re Trados Inc.
Court of Chancery finds the defendant directors proved "entire fairness" despite a management incentive plan and large liquidation preference that rendered the sales process unfair to common stockholders and left them with no proceeds; defendant expert’s...
Court of Chancery Delaware US, Action: Breach of Fiduciary Duty
Full Text of Court Cases  (35,293 words)
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142/28/1990BVLaw
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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169/28/2002BVLaw
Lack of response to discovery denies due process
One of the issues in this marital dissolution concerned the value of several corporations that wife claimed the husband had an interest in. After the parties had separated, but before the ma...
Court of Appeals Florida US, Action: Marital Dissolution
Court Case Digests  (379 words)
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178/1/2002BVLaw
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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175/30/1995BVLaw
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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192/3/2014BVLaw
Piche v. Braaten
Appeals court finds in judicial buyout, district court properly updated stock price listed in shareholder agreement and could disregard experts’ market approach values, but it erred when it abandoned the contract’s terms as to the manner of the payment.
Court of Appeals Minnesota US, Action: Judicial Dissolution (incl. Withdrawal, Buy Out)
Full Text of Court Cases
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193/2/2001BVLaw
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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