Stockholders' Agreement Controls Character of Insurance Proceeds

Business Valuation Update BVLaw
Legal and Court Case Update
July 12, 1999

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estate and gift taxation
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Estate of Cartwright v. Commissioner (II)
183 F.3d 1034,1999 U.S. App. LEXIS 15220
US
Federal Court
9th Circuit
United States Court of Appeals
Alan Johnson (for estate)<br>Herbert T. Spiro (for IRS)
Silverman

Summary

Robert E. Cartwright was the majority shareholder, primary rainmaker, and driving force behind the law firm of Cartwright, Slobodin, Bokelman, Borowsky, Wartnick, Moore & Harris Inc. (CSB).

See Also

Estate of Cartwright v. Commissioner (II)

Full Text of Court Cases
July 12, 1999

At issue is the valuation of the deceased's share of stock in a law firm in which he was the majority shareholder.