Nestle Holdings v. Commissioner

Full Text of Court Cases
September 14, 1995
2023 Dry, Condensed, and Evaporated Dairy Products
311511 Fluid Milk Manufacturing
federal taxation
goodwill, relief-from-royalty, control premium, fair market value (FMV), present value, residual method

Nestle Holdings v. Commissioner
T.C. Memo 1995-441
Federal Court
United States Tax Court
Jacob R. Brandzel (for respondent) Daniel P. Broadhurst (for petitioner)


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.

See Also

Court Takes Position on Trademark and Unpatented Technology Values

The issues in this case pertain to the acquisition of Carnation Co. by Nestle Holdings Inc.