Nestle Holdings v. Commissioner

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September 14, 1995

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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
US
Federal Court
United States Tax Court
Jacob R. Brandzel (for respondent) Daniel P. Broadhurst (for petitioner)
Cohen

Summary

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

Legal and Court Case Update
November 1995

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