Nestle Holdings, Inc. v. Commissioner

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Full Text of Court Cases
July 31, 1998

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2023 Dry, Condensed, and Evaporated Dairy Products
311511 Fluid Milk Manufacturing
federal taxation
intangible assets, fair market value (FMV), income tax
Nestle Holdings, Inc. v. Commissioner
152 F.3d 83, 1998 U.S. App. LEXIS 18161
US
Federal Court
2nd Circuit
United States Court of Appeals
Winter

Summary

Issue is the capital gains realized by Nestle Holdings, Inc. when it acquired the intangible assets of Carnation Company.

See Also

Relief-From-Royalty Method Inappropriate for Sale of Intangible Assets

Legal and Court Case Update
October 1998

In January 1985, Carnation Co. became a consolidated subsidiary of Nestle Holdings Inc.