| 1 | 6/28/1998 | BVUpdate |
Assume Dad owns 100% of the general partnership interest in a limited partnership, and substantially all the limited partnership interests. The general partner has the unilateral right to s...
Reader and Editor Exchange (164 words)
Business Valuation Update, June 1998
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| 2 | 7/8/1999 | BVUpdate |
The Tax Court concluded that fractional interests in real property includable the gross estate under IRC sec. 2036 and the decedent's right to receive income from the same properties from a trust includible in her estate under IRC sec. 2044 should not be...
United States Tax Court US, Action: Estate and Gift Taxation
Legal and Court Case Update (280 words)
Business Valuation Update
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| 2 | 7/8/1999 | BVLaw |
Aggregation Denied
The Tax Court concluded that fractional interests in real property includable the gross estate under IRC sec. 2036 and the decedent's right to receive income from the same properties from a trust includible in her estate under IRC sec. 2044 should not be...
United States Tax Court
Court Case Digests (280 words)
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| 2 | 1/26/1999 | BVLaw |
Estate of Mellinger v. Commissioner of Internal Revenue
At issue is the valuation of the decedent's stock at death.
United States Tax Court US, Action: Estate and Gift Taxation
Full Text of Court Cases (7,431 words)
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| 5 | 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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| 6 | 7/28/1999 | BVLaw |
Allapattah Services, Inc. v. Exxon Corp.
This case involves numerous motions to exclude expert testimony on damages and related matters under the Daubert standard.
United States District Court Florida US, Action: Contract
Full Text of Court Cases (12,848 words)
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| 7 | 1/26/1999 | BVLaw |
Aggregation of Partnership Interests Included in the Decedent’s Gross Estate Under Section 2044 and Section 2038 Improper
The Tax Court concluded that that estate should not aggregate the limited partnership units in which the decedent had a right to receive income for life (includable in the gross estate under IRC sec. 2038) with partnership units the decedent placed in tru...
Court Case Digests (454 words)
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| 7 | 1/26/1999 | BVUpdate |
The Tax Court concluded that that estate should not aggregate the limited partnership units in which the decedent had a right to receive income for life (includable in the gross estate under IRC sec. 2038) with partnership units the decedent placed in tru...
, Action: Estate and Gift Taxation
Legal and Court Case Update (454 words)
Business Valuation Update
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| 9 | 7/1/2010 | BVCatalog | |
| 10 | 1/26/1999 | BVLaw |
Estate of Ethel S. Nowell v. CIR
The Tax Court concluded that that estate should not aggregate the limited partnership units in which the decedent had a right to receive income for life (includable in the gross estate under IRC sec. 2038) with partnership units the decedent placed in tru...
United States Tax Court US, Action: Estate and Gift Taxation
Full Text of Court Cases (2,847 words)
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| 11 | 11/22/2000 | BVResearch |
Recent Valuation Decisions
Click here for the PDF file of the paper. You need Adobe Acrobat Reader to view this document. Click here to download Acrobat Reader free.
James Brockhardt
Articles (1,688 words)
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| 11 | 7/8/1999 | BVLaw |
Estate of Ambrosina Blanche Lopes v. CIR
The Tax Court concluded that fractional interests in real property includable the gross estate under IRC sec. 2036 and the decedent's right to receive income from the same properties from a trust includible in her estate under IRC sec. 2044 should not be...
United States Tax Court US, Action: Estate and Gift Taxation
Full Text of Court Cases (1,260 words)
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| 13 | 3/28/2002 | BVLaw |
Estate of Fontana v. Commissioner
The issue was whether two blocks of stock had to be aggregated for valuation purposes.
United States Tax Court US, Action: Estate and Gift Taxation
Full Text of Court Cases (1,774 words)
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| 14 | 1/28/2008 | BVUpdate |
On September 27, 2007 the Internal Revenue Service issued a Coordinated Issues Paper (the CIP) providing guidance to IRS personnel concerning methods that may be applied to evaluate cost sharing buy-ins.1 While many practitioners may be unwilling to acce...
Patrick Breslin, Patrick Cole
Guest Article (2,805 words)
Business Valuation Update, January 2008
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| 14 | 4/28/2001 | BVUpdate |
The University of Miami Philip E. Heckerling Institute on Estate Planning has published its 2000 Edition, 34 th Annual. This one-volume publication provides cutting edge articles based on lecture...
Data and Publications Update, Books (448 words)
Judges & Lawyers, April 2001
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| 14 | 6/28/1998 | BVUpdate |
Scripps Howard cable company challenged the ad valorem (property) tax assessment of its tangible property, as determined by Ed Havill , the county property appraiser. Havill's assessments w...
Supreme Court Florida US, Action: State Taxation (incl. Ad Valorem)
Legal and Court Case Update (260 words)
Business Valuation Update, June 1998
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| 14 | 6/28/1998 | BVLaw |
Unit rule method rejected because intangibles included
Scripps Howard cable company challenged the ad valorem (property) tax assessment of its tangible property, as determined by Ed Havill , the county property appraiser. Havill's assessments w...
Supreme Court
Court Case Digests (260 words)
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| 18 | 9/28/2007 | BVUpdate |
Iowa Supreme Court considers whether 1999 amendments to Model Business Corp. Act precluding marketability and minority discounts also permits control premium.
Supreme Court Iowa, Action: Dissenting Shareholder
Legal and Court Case Update (924 words)
Business Valuation Update, September 2007
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| 18 | 9/28/2007 | BVLaw |
Case of First Impression: Does Statutory Fair Value Include a Control Premium?
Iowa Supreme Court considers whether 1999 amendments to Model Business Corp. Act precluding marketability and minority discounts also permits control premium.
Supreme Court
Court Case Digests (924 words)
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| 18 | 8/9/2004 | BVLaw |
R.A. Mankie & Co. v. Petrocorp Inc.
At issue in this case was the value of warrants.
United States District Court New York US, Action: Damages (incl. Lost Profits)
Full Text of Court Cases (20,339 words)
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