Post-Valuation Date Subchapter S Distributions Characterized as Earnings Rather than Property

Business Valuation Update BVLaw
Legal and Court Case Update
April 6, 2005

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1389 Oil and Gas Field Services, NEC
213112 Support Activities for Oil and Gas Operations
marital dissolution/divorce
David E. Boone v. Peggy H. Boone
No. 39,544 (La. App. 2 Cir. 2005)
US
State Court
Louisiana
Court of Appeals
Frank H. Spruiell Jr., James L. Fortson Jr.
Thomas Youngblood, CPA; Susan Whitelaw, CPA
Moore

Summary

The Louisiana Court of Appeals, Second Circuit determined that distributions to a shareholder from an S Corporation following the termination of the marital regime should be characterized as income rather than civil fruits.

See Also

David E. Boone v. Peggy H. Boone

Full Text of Court Cases
April 6, 2005

The Louisiana Court of Appeals, Second Circuit determined that distributions to a shareholder from an S Corporation following the termination of the marital regime should be characterized as income rather than civil fruits because the corporation had few ...