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Steve Neibaur v. Penny Neibaur (Neibaur I)

The Idaho Court of Appeals determined that a marital community could not be reimbursed from the separate property business under a piercing-the-corporate-veil theory. It could only be reimbursed under an under-compensation theory or a retained earnings th ...

Owner’s Compensation and Corporate Retained Earnings Considered

The Idaho Court of Appeals determined that a marital community could not be reimbursed from the separate property business under a piercing-the-corporate-veil theory. It could only be reimbursed under an under-compensation theory or a retained earnings th ...

Chance v. Chance

Husband has appealed from a judgment decree of divorce, including the valuation of the parties' farm.

Estate of James C. Gibbs, Sr. v. CIR

The Third Circuit reversed the district court in this refund suit. The estate held farmland which was reported as qualified use property under IRC sec. 2032A. During the recapture period, the estate sold New Jersey a conservation easement in the property ...

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