9th Circuit Upholds Defined Value Clause

Business Valuation UpdateVol. 17 No. 10
Legal and Court Case Update
October 2011

Access the Full Article

This article is available with a subscription to any of these products:
Already a subscriber?  Login
This article is also available for purchase. (1,153 words)   Add to Cart >>
Need help? Contact us:
1-503-479-8200 ext 2 or sales@bvresources.com
6733 Trusts, Except Educational, Religious, and Charitable
federal taxation
Estate of Petter v. Commissioner (II)
2011 WL 3332532 (C.A. 9)
August 4, 2011
US
Federal Court
9th Circuit
United States Court of Appeals
Moss Adams, LLP
Bybee

Summary

9th Circuit upholds defined value, formula allocation clauses against IRS argument that they require a condition precedent—i.e., an IRS audit and/or determination of fair market value.

See Also

Estate of Petter v. Commissioner (II)

Full Text of Court Cases
August 4, 2011

Ninth Circuit upholds defined value, formula allocation clauses against IRS argument that they require a condition precedent—i.e., an IRS audit and/or determination of fair market value.