9th Circuit Permits Subsequent Events in Valuing Uncertain Claims

Business Valuation UpdateVol. 18 No. 4
Legal and Court Case Update
April 2012

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6733 Trusts, Except Educational, Religious, and Charitable
523991 Trust, Fiduciary, and Custody Activities
federal taxation
Marshall Naify Revocable Trust v. United States
2012 U.S. App. LEXIS 2925
February 15, 2012
US
Federal Court
9th Circuit
United States Court of Appeals
unnamed
Alarcon

Summary

Ninth Circuit confirms that post-death events are relevant when valuing a disputed or contingent claim against an estate; subsequent events are irrelevant only when the claim is certain and enforceable.

See Also

Marshall Naify Revocable Trust v. United States

Full Text of Court Cases
February 15, 2012

Ninth Circuit confirms that post-death events are relevant when valuing a disputed or contingent claim against an estate; subsequent events are irrelevant only when the claim is certain and enforceable.