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Torres v. Schripps, Inc.

At issue is the value and date of valuation of the shares of stock of Schripps, a closely held corporation.

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.

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 ...

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.

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