Davis v. Commissioner (II)

BVLaw
Full Text of Court Cases
May 16, 2013
6141 Personal Credit Institutions
federal taxation
divorce, discount for lack of marketability (DLOM), stock options, internal revenue code (IRC), section 1041

Davis v. Commissioner (II)
2013 U.S. App. LEXIS 9850
US
Federal Court
11th Circuit
United States Court of Appeals
Alex Howard (Petitioner)
Ripple

Summary

Eleventh Circuit upholds Tax Court’s $36.9 million valuation of executive stock option, finding that by using the parties’ negotiated formula for the number of shares equaling $16 million at the date of exercise and declining to apply a marketability disc ...
Davis v. Commissioner (II)
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See Also

Negotiated Formula for Stock Option Price Obviates DLOM Need

Eleventh Circuit upholds Tax Court’s $36.9 million valuation of executive stock option, finding that by using the parties’ negotiated formula for the number of shares equaling $16 million at the date of exercise and declining to apply a marketability disc ...