Fisher v. U.S.

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August 6, 2008

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6311 Life Insurance
524113 Direct Life Insurance Carriers
federal taxation
economic damages & lost profits
Fisher v. U.S.
2008 U.S. Claims LEXIS 214 (Aug. 6, 2008)
US
Federal Court
Federal
United States Court of Federal Claims
Benjamin C. King Jr., Burgess J. W. Raby, Eileen J. O'Connor
Mark Penny (U.S. government); Eugene Cole (taxpayer)
Allegra

Summary

Federal Claims Court rules against long-standing IRS position that stock in insurance company demutualization has a cost-basis of zero value.
Fisher v. U.S.
PDF, Size: 146 KB

See Also

Federal Court Issues New Rule for Valuing Stock in Insurance Demutualization

Legal and Court Case Update
October 2008

Federal Claims Court rules against long-standing IRS position that stock in insurance company demutualization has a cost basis of zero value.

This article also appears in:
The Comprehensive Guide to Economic Damages, Seventh Edition