| 1 | 7/6/2001 | BVLaw |
Estate of True v. Commissioner
Click here (EstateofTruevCommissioner.pdf/550k) to download the full text of the court case in PDF format.
United States Tax Court US, Action: Estate and Gift Taxation
Full Text of Court Cases (79,337 words)
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| 2 | 6/29/2001 | BVLaw |
Wagner Construction, Inc. v. CIR
The Tax Court considered the amount of reasonable and deductible compensation of two shareholders. The expert for both parties used diverse methods to arrive at positions supporting their respective parties. The Tax Court found that the testimony of the e...
United States Tax Court US, Action: Federal Taxation
Full Text of Court Cases (15,639 words)
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| 3 | 3/12/2009 | BVResearch |
The Triad Entities Valuation Report November 29, 2000
Valuation Reports
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| 4 | 10/3/2001 | BVLaw |
B & D Foundations, Inc. v. CIR
The Tax Court considered expert testimony regarding reasonable compensation deductions. Both parties’ experts based their conclusions on data from RMA, Watson Wyatt, the Conference Board, or studies they performed. The court rejected their conclusions bec...
United States Tax Court US, Action: Federal Taxation
Full Text of Court Cases (16,084 words)
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| 5 | 5/1/2004 | BVResearch |
Estimating Discount Rates and Capitalization Rates
In intellectual property analysis, the terms "discount rate" and "capitalization rate" are often used interchangeably. Such use is an error. The terms discount rate and capitalization rate, although related, are not synonyms. However, the terms (1) disc...
Timothy Meinhart
Willamette Insights (4,070 words)
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| 6 | 11/5/1999 | BVLaw |
Smith v. Commissioner
At issue is the value of Smith's shares of stock in two companies, Jones Farm Inc., and First National Bank of Waverly, as of her death.
United States Tax Court US, Action: Estate and Gift Taxation
Full Text of Court Cases (9,630 words)
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| 7 | 4/9/2009 | Free Downloads |
Free Content
BV Glossary of Terms...
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| 8 | 11/7/2004 | BVResearch |
Cost of Capital
A complete analysis of the cost of capital from concept to calculations.
Shannon P Pratt
Presentations (4,794 words)
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| 9 | 8/25/2008 | BVCatalog |
The Canadian Risk Premia Report provides long-horizon equity risk premia for your choice of historical time periods from 1936–2007. Customize your analysis by choosing your own start and end date. Premia are presented in both Canadian dollars and U.S. dollars (U.S. dollar denominated data...
Price: $219.00
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| 10 | 1/26/2007 | BVResearch |
The Equity Risk Premium: A New Assessment
CICBV/ASA Joint Business Valuation Conference October 19-20, 2006 Toronto, Ontario...
Lorne N Switzer
Presentations (1,531 words)
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| 10 | 10/29/1999 | BVResearch |
The Small Company Risk Premium: Does it Really Exist?
Click here for the PDF file of the presentation. You need Adobe Acrobat Reader to view this document. Click here to download Acrobat Reader free.
Jeffrey S Tarbell
Presentations (2,809 words)
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| 12 | 9/14/1995 | BVLaw |
Nestle Holdings v. Commissioner
At issue is the fair market value of Carnation's inventory, trademarks and trade names, unpatented technology, and goodwill and going concern for federal income tax purposes.
United States Tax Court US, Action: Federal Taxation
Full Text of Court Cases (35,135 words)
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| 13 | 3/26/2009 | BVResearch |
The 1997 IRS Valuation Training for Appeals Officers
The 1997 IRS Valuation Training for Appeals Officers provides valuation professionals with IRS approaches to business valuation methodologies and concepts. Some of the lessons in this 195 page document include Introduction to Valuation of Closely Held Bus...
Articles
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| 13 | 8/1/2006 | BVResearch |
Case Study — Discount Rate for an Intellectual Property Lost Profits Analysis
One measure of the actual infringement damages to an intellectual property owner is the lost profits the intellec¡tual property owner (claimant) would have earned if not for the infringement by another party (defendant).1 Lost profits can include both...
Chip Brown
Willamette Insights (2,939 words)
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| 15 | 8/1/2007 | BVResearch |
Fairness Opinions For Private Equity Fund M&a Transactions
Willamette Insights (2,410 words)
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| 16 | 1/1/2008 | BVCatalog |
Valuing a Business: The Analysis and Appraisal of Closely Held Companies, 5th Ed.
Shannon P. Pratt, Alina Niculita (Contributor)
Price: $99.95 Hardcover, 5th Ed.
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| 16 | 3/22/1999 | BVLaw |
Estate of Richard R. Simplot v. Commissioner of Internal Revenue
At issue is the fair market value of decendent's stock in J.R. Simplot Co.
United States Tax Court US, Action: Estate and Gift Taxation
Full Text of Court Cases (18,622 words)
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| 18 | 8/1/2008 | BVResearch |
ESTIMATING A COMPANY-SPECIFIC RISK PREMIUM IN THE COST OF CAPITAL FOR AD VALOREM TAX VALUATION PURPOSES
Authored by: Timothy J. Meinhart Published in the Summer 2008 Issue of Insights by Willamette Management & Associates...
Willamette Insights (4,081 words)
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| 19 | 9/16/2004 | BVLaw |
Menard, Inc. v. CIR
The U.S. Tax Court determined that the amount paid by Menard, Inc. to its controlling shareholder as compensation and deducted on its 1998 Federal tax return under sec. 162 was unreasonable. In reaching this conclusion, it valued the long-term incentive c...
United States Tax Court US, Action: Federal Taxation
Full Text of Court Cases (21,066 words)
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| 19 | 2/26/2001 | BVLaw |
Janda v. Commissioner
Click here for full text (pdf) of Janda v. Commissiner . requires Acrobat Reader .
United States Tax Court US, Action: Estate and Gift Taxation
Full Text of Court Cases (3,152 words)
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