| 1 | 3/25/2009 | BVResearch |
An excerpt from BVR’s Guide to Business Valuation Issues in Estate and Gift Tax 2009 Edition
An excerpt from BVR’s Guide to Business Valuation Issues in Estate and Gift Tax 2009 Edition with Astleford v. Commissioner and table of all court case abstracts.
Articles
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| 2 | 3/25/2009 | BVResearch |
Commissioner v. Estate of Jelke: Briefs on Writ of Certiorari to the U.S. Supreme Court (2008)
Commissioner v. Estate of Jelke: Briefs on Writ of Certiorari to the U.S. Supreme Court (2008...
Articles
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| 3 | 2/18/2000 | BVResearch |
Divorce in Utah - Business Valuation Issues
UTAH STATE BAR Family Law Section Meeting February 18, 2000 BUSINESS VALUATION WHY YOU NEED ONE! UTAH BUSINESS VALUATION DIVORCE CASE UPDATE Presented By Carl...
Carl A Steffan
Presentations (22,181 words)
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| 4 | 3/26/2009 | BVResearch |
Federal and Regional Reporters list
A complete list of official federal, state reporters, and regional state jurisdiction abbreviations, and public domain citation formats.
Articles
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| 5 | 5/11/2001 | BVResearch |
Business Valuation Case Law Update January 2000-March 2001
Click here to download the Microsoft PowerPoint presentation. Business Valuation Case Law Update January 2000 March 2001 Presented at 2001 IBA National Confere...
Linda L Kruschke
Presentations (15,932 words)
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| 6 | 12/31/2008 | BVResearch |
Valuing Assets For Estate and Gift Tax Purposes: It’s in the Eye of the Beholder
Valuing Assets For Estate and Gift Tax Purposes: It’s in the Eye of the Beholder By John W. Prokey, Esq. A presentation from University of San Diego School of Law Business Valuation Conference: Summit on Discount for Lack of Marketability September...
John W Prokey
Presentations (28,364 words)
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| 7 | 5/1/2006 | BVResearch |
Attorney General of Canada v. Nash, Quinn and Tolley
This case was an appeal from a Tax Court decision (Nash 2004 D.T.C. 3360, 3328 and 3391). The Tax Court judgment was reviewed in Valuation Law Review -Taxation Volume 11, issue 2. The Tax Court found in favour of the taxpayers.
Ed Kroft, Dennis Turnbull
CICBV Publications (2,689 words)
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| 8 | 11/1/2007 | BVResearch |
Prudent Process: Emerging Guidelines For Esop Fiduciaries In Court Decisions Concerning The Valuation Of Employer Corporation Stock
Willamette Insights (3,978 words)
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| 9 | 10/25/2001 | BVResearch |
Effective Entity-Based Valuation Planning in Light of New Tax Law
Click here to download the PDF(3.1Mb) of the presentation.
Owen G Fiore
Presentations
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| 10 | 8/1/2003 | BVResearch |
Lessons Learned from Judicial Precedent Regarding the Reasonableness of Executive Compensation
An analysis of the reasonableness of executive compensation is appropriate in a number of business circumstances. Many of these circumstances are discussed in the accompanying article, "Issues Related to a Reasonableness of Executive Compensation Analysis...
Ashley L. Reilly, Pamela J. Garland
Willamette Insights
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| 11 | 5/1/2002 | BVResearch |
U.S. Court of Appeals: 'Tax Affecting' Procedure Inappropriate in S Corporation Valuation
ing hypothetical corporate income taxes. This income taxThe U.S. Appeals Court for the Sixth Circuit recently weighed expense adjustment is commonly made in S corporation valu in on the appropriate approaches, methods, and procedures ations even though...
Robert F Reilly, Karen Damiano
Willamette Insights (1,064 words)
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| 12 | 11/1/2001 | BVResearch |
Appeals Court Remands Estate of Mitchell and Proof to the Service
In the Estate of Paul Mitchell v. Commissioner [250 F.3d 696 (9th Cir. May 2, 2001)], the U.S. Court of Appeals for the Ninth Circuit opined on an appeal brought forward by the Estate of Paul Mitchell (ôthe estateö or ôthe taxpayerö) regard-ing a decisi...
Adrian Loud
Willamette Insights (2,185 words)
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| 13 | 5/1/2003 | BVResearch |
Business Valuation Discount Related to the Built-In Gains (BIG) Tax Liability
ence to (1) the current value of all its assets (both tangible andThe valuation of the stock of a closely held business is an inte-intangible) less (2) the current value of all of its liabilities (bothgral component of the formation, financing, contribu...
Robert F Reilly, Susan Gould
Willamette Insights (4,596 words)
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| 14 | 7/15/2001 | BVResearch |
Shareholder Dissent: Current Issues
This paper outlines recent developments and trends in Canadian and United States case law afecting the determination of "fair value" and other related issues with respect to shareholders who exercise their rights to dissent under the appraisal-remedy prov...
Richard M Wise
CICBV Publications (11,600 words)
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| 15 | 8/1/2008 | BVResearch |
SECOND CIRCUIT ADDRESSES BURDEN OF PROOF AND ACCURACY-RELATED PENALTIES IN ESTATE OF THOMPSON
Estate and gift tax disputes involving valuation issues are often impacted by the quality of the valuation experts in the case. When the burden of proof shifts to the Internal Revenue Service, the lack of a credible valuation can lead the Tax Court to a...
Willamette Insights (2,005 words)
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| 16 | 5/1/2003 | BVResearch |
Beals Bros. Management Corp. — Appeals Court Disallows Scheme to Shift ESOP Benefits to Corporate Officers
The case, Beals Bros. Management Corp. v. Commissioner, 300 F.3d 963 (8th Cir. 2002), affÆg T.C. Memo 2001-234 (Sept. 6, 2001), results from the taxpayerÆs challenge of the ServiceÆs determination that the taxpayerÆs employee stock ownership plan (ESO...
Robert F Reilly
Willamette Insights (1,573 words)
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| 17 | 2/1/2007 | BVResearch |
Seventh Circuit Questions An Esop Trustee’s "failure To Apply Marketability Discount" In Reversal Of Summary Judgment
Willamette Insights (2,784 words)
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| 18 | 11/1/2001 | BVResearch |
Appeals Court Says Subsequent Events Do Not Affect Value
In the Estate of O'Neal v. United States [No. 00-11663 U.S. App. (11th Cir. July 26, 2001)], the major focus of the case was the value of the deduction of claims for the reimbursement of transfer gift tax liability. The 11th Circuit Court of Appeals ult...
Jason Mutarelli
Willamette Insights (1,643 words)
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| 18 | 11/1/2001 | BVResearch |
Appeals Court Rejects Consideration of Post-Death Occurrences
In the Estate of Algerine Allen Smith v. Commissioner [Nos. 98-60241, 98-60313 U.S. App. (5th Cir. Dec. 15, 1999)], the Appeals Court overturned a previous Tax Court decision, which had ruled that the Estate of Smith (ôdecedentö) could not deduct $2.48...
Mark Shorthouse
Willamette Insights (1,744 words)
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| 20 | 11/16/2003 | BVResearch |
Controversial Valuation Issues in Divorce
2003 AICPA National Business Valuation Conference Phoenix, Arizona...
Donald J DeGrazia
Presentations (7,504 words)
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