Sale of Subsidiary After Split-Off Does Not Establish Value of That Subsidiary

Business Valuation Update BVLaw
Legal and Court Case Update
March 17, 1998

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federal taxation
Martin Ice Cream Company v. CIR
110 T.C. No. 18
US
Federal Court
United States Tax Court
Rudolph Bergwerk, CPA <br>
Beghe

Summary

The Tax Court valued a 51% interest in an ice cream distributor.

See Also

Martin Ice Cream Company v. CIR

Full Text of Court Cases
March 17, 1998

The Tax Court valued a 51percent interest in an ice cream distributor. The shareholders disagreed and split the company. The majority shareholder transferred his shares in exchange for a subsidiary which held the super premium ice cream distribution bus ...