BVLaw

Featured Case
Court Case Digest

In appraisal action involving sale of public company, court says sale process had “objective indicia of reliability,” justifying use of deal price for fair value determination. 

View Case Digest Download Case
Welcome to BVLaw
BVLaw is a central, fully searchable repository for the most important business valuation cases and case digests.Every day BVLaw legal experts track published decisions from the courts in all 50 U.S. states and federal jurisdictions - including the Delaware Court of Chancery and U.S. Tax Courts - guaranteeing that you (and your clients) stay current on the very latest valuation law.  Learn more and subscribe >>
Expand the following panels for additional search options.

Grieve v. Commissioner

In gift tax dispute, Tax Court rejects IRS expert’s valuation of noncontrolling, nonmarketable interests in two LLCs; expert proposed valuation theory and method were intended to lower opposing experts’ minority and marketability discounts but lacked support in facts, case law, or among peers.

Tax Court Rejects IRS’ Value Analysis, Finding It Assumes Additional Actions Not ‘Reasonably Probable’

In gift tax dispute, Tax Court rejects IRS expert’s valuation of noncontrolling, nonmarketable interests in two LLCs; expert proposed valuation theory and method were intended to lower opposing experts’ minority and marketability discounts but lacked support in facts, case law, or among peers.

2 results