Buy-Sell Agreements Terms Dismissed, Effect Discounted
The issue in this tax case focused on the ability of the taxpayer’s restrictive buy/sell agreement to reduce the value of the family business by its terms.
Estate of HA True v. Commissioner
The issue in this tax case focused on the ability of the taxpayer’s restrictive buy/sell agreement to reduce the value of the family business by its terms.
Estate of True v. Commissioner
This 336-page estate and gift case deals with a $75,935,883 tax deficiency and $30,328,153 in associated penalties asserted by the IRS.
Excess Earnings Method Reveals Company Is Worthless
One issue in this case was the value of husband’s well drilling company, Clark Drilling, Inc., an S corporation originally owned exclusively by husband.
Taylor v. Clark
The issue in this case was one party's attempt to evade debt.
McMullin v. Beran
At issue in this shareholder dispute case is breach of fiduciary duties in connection with Lyondell's acquisition of Chemical's shares.
Kaiser v. Kaiser
At issue is the valuation of wife's interest in a closely-held oil corporation, the husband's retirement account, and the interest of Sun Wells, Inc.
Texaco Producing, Inc. v. County of Kern
At issue is the valuation methods used by the the Kern County Assessor to value Texaco's oil producing property.
Oil Property Valued Using Income Approach Rejected When CAPM Is Used to Calculate the Capitalization Rate
The Court of Appeals affirmed the Board of Assessment's valuation of oil-producing real property using the income approach.
Richardson v. Richardson
At issue is whether an unexercised stock option is marital property.