Bernier Trial Court Gets Tax Affecting Wrong Once Again

Business Valuation UpdateVol. 18 No. 9
Legal and Court Case Update
September 2012
5411 Grocery Stores
445110 Supermarkets and Other Grocery (except Convenience) Stores
marital dissolution/divorce
tax affecting, s corporation

Bernier v. Bernier (II)
2012 Mass. App. LEXIS 211
June 29, 2012
US
State Court
Massachusetts
Court of Appeals
Howard Gordon (wife); David Merfield (husband)
Sullivan

Summary

Massachusetts Court of Appeals remands the case—for the second time—to the trial court for an appropriate valuation of the parties’ S corporations, including a tax affecting according to the “Kessler metric” (adopted from the Delaware Chancery Court).

See Also

Bernier v. Bernier (II)

Massachusetts Court of Appeals remands the case—for the second time—to the trial court for an appropriate valuation of the parties’ S corporations, including a tax affecting according to the “Kessler metric” (adopted from the Delaware Chancery Court).