Relief-From-Royalty Method Inappropriate for Sale of Intangible Assets

Business Valuation UpdateVol. 4 No. 10
Legal and Court Case Update
October 1998

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2023 Dry, Condensed, and Evaporated Dairy Products
311511 Fluid Milk Manufacturing
federal taxation
intangible assets, fair market value (FMV), income tax
Nestle Holdings, Inc. v. Commissioner
152 F.3d 83, 1998 U.S. App. LEXIS 18161
July 31, 1998
US
Federal Court
2nd Circuit
United States Court of Appeals
Winter

Summary

In January 1985, Carnation Co. became a consolidated subsidiary of Nestle Holdings Inc.

See Also

Nestle Holdings, Inc. v. Commissioner

Full Text of Court Cases
July 31, 1998

Issue is the capital gains realized by Nestle Holdings, Inc. when it acquired the intangible assets of Carnation Company.