Court Takes Position on Trademark and Unpatented Technology Values

Business Valuation UpdateVol. 1 No. 2
Legal and Court Case Update
November 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
September 14, 1995
Federal Court
United States Tax Court
Jacob R. Brandzel (for respondent) Daniel P. Broadhurst (for petitioner)


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

See Also

Nestle Holdings v. Commissioner

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.