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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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27/30/2010BVLaw
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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38/28/2008BVLaw
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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45/19/2008BVLaw
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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57/30/2004BVLaw
Steve Neibaur v. Penny Neibaur (Neibaur I)
The Idaho Court of Appeals determined that a marital community could not be reimbursed from the separate property business under a piercing-the-corporate-veil theory. It could only be reimbursed under an under-compensation theory or a retained earnings th...
Court of Appeals Idaho US, Action: Marital Dissolution
Full Text of Court Cases  (2,747 words)
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612/27/2007BVLaw
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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76/25/2010BVLaw
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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75/7/2007BVLaw
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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912/2/2005BVLaw
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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109/27/2005BVLaw
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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118/18/1998BVLaw
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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122/6/2003BVLaw
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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1210/28/1998BVLaw
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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141/25/2011BVLaw
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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147/23/2009BVLaw
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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165/5/1944BVLaw
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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176/13/2011BVLaw
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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182/28/1990BVLaw
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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199/28/2002BVLaw
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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208/1/2002BVLaw
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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