Bottled Water Production
This U.S. industry comprises establishments primarily engaged in purifying and bottling water (including naturally carbonated).
Fair Value Determination Remanded Due to Lack of Evidence
In this dispute over the valuation of closely held corporation stock, the appellate court reversed and remanded the trial court's valuation of the corporation.
A Gift to the 'Next Generation'
The issue in this case is whether the decedent's redemption of 567 shares to Pepsi-Cola Alton Bottling Inc. (PCAB) was indeed a gift to her son, who ran the company.
Estate of Maggos v. Commissioner
Business Valuation and Taxes: Procedure, Law and Perspective ...
Redemption for Less Than Fair Market Value Is Taxable Gift
The issue in this case is whether the decedent's redemption of 567 shares to Pepsi-Cola Alton Bottling Inc. (PCAB) was indeed a gift to her son, who ran the company.
Earnings Methods Used to Value Pepsi-Cola Bottler
The Tax Court determined the value of decedent's controlling interest in a bottling company for the gift tax.
Damages Must Be Tied to the Facts
The 5th Circuit Court of Appeals reversed and remanded the award of lost profits and compensatory damages stemming from Liqui-Box's defective products.
Great Pines Water Co., Inc. v. Liqui-Box Corporation
The Fifth Circuit Court of Appeals reversed and remanded the award of lost profits and compensatory damages stemming from Liqui-Box's defective products. Great Pines utilized Liqui-Box's defective capping system in its bottled water business. Great Pine ...