| 1 | 10/7/2002 | BVLaw |
Gerald A. and Henrietta V. Rauenhorst v. CIR
The full Tax Court declined to permit the IRS to disavow Rev. Rul. 78-197, upon which the taxpayers relied, and, thereby, used the anticipatory assignment of income doctrine to recharacterize the transfer of warrants in a soon to be acquired corporation t...
United States Tax Court US, Action: Estate and Gift Taxation
Full Text of Court Cases (10,804 words)
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| 2 | 4/28/1997 | BVLaw |
Michael Ferguson, et al. (Ferguson I) v. CIR
The Tax Court concluded that individuals who transferred appreciated stock to a charitable organization should be liable for the gain on the stock. The court applied the anticipatory assignment of income doctrine to the charitable donation. In this case...
United States Tax Court US, Action: Estate and Gift Taxation
Full Text of Court Cases (9,460 words)
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| 3 | 10/7/2002 | BVUpdate |
The full Tax Court declined to permit the IRS to disavow Rev. Rul. 78-197, upon which the taxpayers relied, and, thereby, used the anticipatory assignment of income doctrine to recharacterize the transfer of warrants in a soon to be acquired corporation t...
, Action: Estate and Gift Taxation
Legal and Court Case Update (687 words)
Business Valuation Update
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| 3 | 10/7/2002 | BVLaw |
IRS Cannot Disavow Revenue Ruling 78-197 to Recharacterize Charitable Donation
The full Tax Court declined to permit the IRS to disavow Rev. Rul. 78-197, upon which the taxpayers relied, and, thereby, used the anticipatory assignment of income doctrine to recharacterize the transfer of warrants in a soon to be acquired corporation t...
Court Case Digests (687 words)
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| 5 | 4/7/1999 | BVUpdate |
The U.S. Court of Appeals for the Ninth Circuit applied the anticipatory assignment of income doctrine and determined that the taxpayers were liable for the capital gain on appreciated stock they donated to a charitable organization. The stock was transf...
, Action: Estate and Gift Taxation
Legal and Court Case Update (551 words)
Business Valuation Update
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| 5 | 4/7/1999 | BVLaw |
Donors Liable for Gain in Appreciated Stock under Anticipatory Assignment of Income Doctrine
The U.S. Court of Appeals for the Ninth Circuit applied the anticipatory assignment of income doctrine and determined that the taxpayers were liable for the capital gain on appreciated stock they donated to a charitable organization. The stock was transf...
Court Case Digests (551 words)
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| 7 | 4/7/1999 | BVLaw |
Michael Ferguson, et al. (Ferguson II) v. CIR
The U.S. Court of Appeals for the Ninth Circuit applied the anticipatory assignment of income doctrine and determined that the taxpayers were liable for the capital gain on appreciated stock they donated to a charitable organization. The stock was transf...
United States Court of Appeals 9th Circuit US, Action: Estate and Gift Taxation
Full Text of Court Cases (5,846 words)
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| 8 | 6/22/2000 | BVResearch |
1997 AICPA National Conference -- Divorce Taxation Update
Divorce Taxation Update By: David A. Rooney, CPA Presented at the AICPA National Conference on Business Valuation November 18, 1997 Copyright © 1997, RP&W Publishing, LLC All Rights...
David A Rooney
Presentations
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| 9 | 6/29/2006 | BVLaw |
Kathleen C. Vicario v. Paul Michael Vicario
The Rhode Island Supreme Court found that the trial court did not err when it adopted a valuation that did not tax-affect the stock in an subchapter S corporation over the valuation that did tax-affect the business when the valuation was performed for div...
Supreme Court Rhode Island US, Action: Marital Dissolution
Full Text of Court Cases (5,787 words)
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| 10 | 3/17/2009 | BVLaw |
LaSalle Nat’l Bank Assn. v. Paloian
Federal district court reviews bankruptcy decision for hindsight bias in determining insolvency, including expert opinions that allegedly used inflated company-specific risk premium, improper tax affecting, and ignored contemporaneous market data.
United States District Court Illinois US, Action: Bankruptcy
Full Text of Court Cases (37,119 words)
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| 11 | 3/16/2009 | BVLaw |
Knott v. Revolution Software, Inc.
Court finds conservative use of discounts and tax affecting to be more credible when valuing an S Corp software company for purposes of calculating damages (breach of agreement to purchase 25% interest).
Court of Appeals Ohio US, Action: Contract
Full Text of Court Cases (5,590 words)
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| 12 | 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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| 12 | 1/11/1989 | BVLaw |
Fred Meyer v. Southeast, Chiles v. Robertson
At issue is whether the trial court erred in ordering defendants to purchase plaintiffs' interests in six closely held real estate companies at the price that the court established.
Court of Appeals Oregon US, Action: Judicial Dissolution (incl. Withdrawal, Buy Out)
Full Text of Court Cases (16,909 words)
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