Howard v. United States (II)

BVLaw
Full Text of Court Cases
August 29, 2011

Access the Full Article

This article and its downloads are available with a subscription to any of these products:
It is also available in this product:
Already a subscriber or product owner?  Login
This article is also available for purchase. (1,361 words)   Add to Cart >>
Need help? Contact us:
1-503-479-8200 ext 2 or sales@bvresources.com
8021 Offices and Clinics of Dentists
federal taxation
Howard v. United States (II)
2011 WL 3796723 (C.A.9 (Wash.))
US
Federal Court
9th Circuit
Court of Appeals
none
Clifton, Smith, and Korman

Summary

Ninth circuit upholds finding that a non-competition agreement effectively conveyed a dentist’s personal goodwill to his C corporation, such that it became the corporation’s asset for income tax purposes.
Howard v. United States (II)
PDF, Size: 18 KB

See Also

Noncompete Transfers Professional Goodwill to Practice for Tax Purposes

Legal and Court Case Update
November 2011

9th circuit upholds finding that a noncompetition agreement effectively conveyed a dentist’s personal goodwill to his C corporation, such that it became the corporation’s asset for income tax purposes.

This article also appears in:
Business Valuation in Healthcare Case Law Compendium