| 1 | 5/19/1998 | BVLaw |
Estate of E.L. Auker v. Commissioner
Business Valuation and Taxes: Procedure, Law and Perspective...
United States Tax Court US, Action: Estate and Gift Taxation
Full Text of Court Cases (15,167 words)
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| 2 | 12/12/2002 | BVLaw |
In re the Marriage of Steinbesser
At issue is the valuation of the pre-marital and marital assets, including husband's farm and ranch.
Supreme Court Montana US, Action: Marital Dissolution
Full Text of Court Cases (7,055 words)
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| 3 | 8/30/2004 | BVLaw |
Franconia Associates v. United States
Federal Court of Claims discusses adopts 11% discount rate in developing breach of contract damages, and discusses at length the determination of expectancy damages.
United States Court of Federal Claims Federal Circuit US, Action: Contract
Full Text of Court Cases (41,239 words)
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| 4 | 3/28/2003 | BVUpdate |
Issues in this marital dissolution included the value of the husband's 1/5 undivided interest in 5 S Partnership (5 S), a farming and ranching operation he ran with his two brothers and tw...
Supreme Court Montana US, Action: Marital Dissolution
Legal and Court Case Update (393 words)
Business Valuation Update, March 2003
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| 4 | 3/28/2003 | BVLaw |
Valuations based on contradictory findings of credibility reversed
Issues in this marital dissolution included the value of the husband's 1/5 undivided interest in 5 S Partnership (5 S), a farming and ranching operation he ran with his two brothers and tw...
Supreme Court
Court Case Digests (393 words)
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| 6 | 5/24/2007 | BVLaw |
In re the marriage of Colette Harrod v. Ray M. Harrod, Jr.
The California Court of Appeals for the Sixth District considered several issues involving the valuation of a closely held real estate developer. The court affirmed the used of the date of separation as the valuation date in part because the business reli...
Court of Appeals California
Full Text of Court Cases (13,467 words)
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| 7 | 7/22/2001 | BVResearch |
Blockage Discounts: What are they and how do they affect the fair market value of publicly traded stocks, real estate, and other assets
by Joseph S. Estabrook, CPA/ABV, ASA Presented at 2001 ASA conference Introduction Description Fair Market Value IRS Regulations History Disciplines Rea...
Joseph S Estabrook
Presentations (3,687 words)
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| 8 | 5/19/1998 | BVLaw |
Tax Court Outlines Five-Point Test for Determining Market Absorption Discounts
The Tax Court handed down a five-point test for use when considering a market absorption discount (similar to a blockage discount). The estate held a large number of rental properties outright and through certain corporate entities. The court rejected t...
Court Case Digests (778 words)
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| 9 | 5/19/1998 | BVUpdate |
The Tax Court handed down a five-point test for use when considering a market absorption discount (similar to a blockage discount). The estate held a large number of rental properties outright and through certain corporate entities. The court rejected t...
, Action: Estate and Gift Taxation
Legal and Court Case Update (778 words)
Business Valuation Update
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| 10 | 2/15/2000 | BVLaw |
Weinberg v. Commissioner
At issue is the fair market value of a limited partnership interest over which the decedent had a general power of appointment on the date of her death.
United States Tax Court US, Action: Estate and Gift Taxation
Full Text of Court Cases (5,529 words)
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| 11 | 11/23/2006 | BVLaw |
Reasonable Compensation for Officer of Real Estate Business
The Iowa Court of Appeals adopted the independent expert’s opinion as to the officer’s compensation over the corporate accountant’s opinion in this trust accounting matter. It based its decision as to officer compensation on consideration of the different...
Court of Appeals
Court Case Digests (576 words)
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| 11 | 11/23/2006 | BVUpdate |
The Iowa Court of Appeals adopted the independent expert’s opinion as to the officer’s compensation over the corporate accountant’s opinion in this trust accounting matter. It based its decision as to officer compensation on consideration of the different...
Court of Appeals Iowa US, Action: Miscellaneous
Legal and Court Case Update (576 words)
Business Valuation Update
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| 11 | 2/28/1996 | BVLaw |
Barrow v. Barrow
At issue is the valuation of husband's medical practice.
Court of Appeals Louisiana US, Action: Marital Dissolution
Full Text of Court Cases (5,577 words)
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| 14 | 11/23/2006 | BVLaw |
Patricia A. Schade v. Jack E. Gethman
The Iowa Court of Appeals adopted the independent expert’s opinion as to the officer’s compensation over the corporate accountant’s opinion in this trust accounting matter. It based its decision as to officer compensation on consideration of the different...
Court of Appeals Iowa US, Action: Estate and Gift Taxation
Full Text of Court Cases (3,275 words)
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| 15 | 7/15/2003 | BVResearch |
Valuing Oil and Gas Properties As (If They Were) Closely Held Corporations
The appraisal of oil and gas mineral interests is a specialty that is comprised of about 75% engineering knowledge and experience, 20% business valuation expertise and 5% prophecy. Within the working petroleum industry, there is little real appraisal know...
Richard J Miller
CICBV Publications (14,396 words)
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| 15 | 11/17/1998 | BVResearch |
Business Valuation: A view from the United States Tax Court
BUSINESS VALUATION: A VIEW FROM THE UNITED STATES TAX COURT AICPA National Business Conference PALM BEACH, FLORIDA NOVEMBER 17, 1998 THE HONORABLE DAVID LARO UNITED STATES TAX COURT WASHINGTON...
David Laro
Presentations (5,020 words)
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| 17 | 5/26/1999 | BVLaw |
In re Westpointe
At issue is the valuation of the bankruptcy estates.
United States District Court Missouri US, Action: Bankruptcy
Full Text of Court Cases (4,204 words)
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| 18 | 3/1/2000 | BVResearch |
Weinberg et al v. Commisioner - It's Not All About the Marketability Discount
On February 15th, the WEINBERG case was filed in US Tax Court. [Estate of Etta H. Weinberg, et al, v. Commissioner, T.C. Memo. 2000-51. Since we had just reported in this year's first E-LAW that we were unaware of any published opinions in which the QMDM...
Mercer Capital’s Value Matters (5,662 words)
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| 19 | 7/15/1999 | BVLaw |
Kay LeRoy v. Warner LeRoy
The New York Supreme Court, IA part 15 considered the valuation of the famous restaurant - Tavern on the Green. It valued the business using the capitalization of earnings methods. It normalized the husband's income using RMA data. The capitalization rat...
Supreme Court New York US, Action: Marital Dissolution
Full Text of Court Cases (10,851 words)
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| 20 | 12/29/1999 | BVUpdate |
The Tax Court considered the size of discounts for blockage and fractional interests on nine rental properties. All the properties were in the same city and three were held in common with the estate of the decedent's husband. Each party presented expert...
, Action: Estate and Gift Taxation
Legal and Court Case Update (682 words)
Business Valuation Update
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