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Grace v. Grace

At issue is the valuation and inclusion of husband's ranch stock in the marital estate.

Estate of Jones v. Commissioner

Business Valuation and Taxes: Procedure, Law and Perspective ...

No Built-In Gains Discount in FLP Valuation

This tax case concerned limited partnership interests gifted to family member partners.

Rhodus v. McKinley

At issue is the valuation of husband's cattle business.

Property Becomes Marital Property to the Extent Marital Funds Are Used to Pay Off Loan

In this marital dissolution, the Court of Appeals upheld the trial court's determination that the use of marital funds to pay down debts of the husband's business, which was his separate pro ...

In Re Estate of Bolinger

At issue is whether the decedent's estate was entitled to a share of the ranch partnership that they claim his father had formed with decendent.

Partnership Agreement Doesn't Control Value Where Agreed Method Abandoned by Parties

Generally, under Montana law, a partnership agreement controls the rights and duties of the partners.

Ohio appellate court judges trial court's combined valuation to be flawed

Husband appeals the value of a 50% interest in Gest Farms, a dairy farm partnership.

Gest v. Gest

Issue is wether Gest Farms was properly added as a party to marital dissolution, and whether trial court erred in combining two appraisals in valuing Gest Farms.

Estate of Edna Pearce Lockett v. CIR

The Tax Court denied the estate a charitable deduction for property with historic significance held in trust because, while the decedent's trust granted the trustee power to dispose of the property based on the trust document, the decedent did not possess ...

Decedent’s Charitable Intent Required to Claim the Charitable Deduction

The Tax Court considered whether the estate could claim a charitable deduc­tion for the donation of property with historic sig­nificance.

Moore v. Commissioner

Issues are value of interests in a partnership transferred as gifts and whether petitioners are liable for additions to tax for valuation understatement under section 6660.

Moore v. Commissioner

At issue in this case was the size of the discount to be applied to the valuation of a family held cattle and farming partnership.

Stearns v. Stearns

At issue was the valuation of husband's dairy business.

In re the Marriage of Belt

Issue was the valuation of husband's 9 percent interest in the family farm corporation that was subject to a corporate right of first refusal on sale.

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