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

Business Valuation UpdateVol. 4 No. 10
Legal and Court Case Update
October 1998
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
Federal Court
2nd Circuit
United States Court of Appeals


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

See Also

Nestle Holdings, Inc. v. Commissioner

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