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Lost Profits Expert­, Deprived of Actual Data, Relies on Email, Depositions

In the absence of actual data, expert relies on emails and depositions to arrive at lost profits value.

Guang Dong v. ACI International, Inc.

In the absence of actual data, expert relies on emails and depositions to arrive at lost profits value.

Estate wins 2036 (a) challenge; FLPs did more than "recycle value"`

The only issue in these consolidated cases was whether assets owned by each of five family limited partnerships (FLPs) were includible in the gross estates of Mr. and Mrs. Stone under I.R.C.

Estate of Stone v. Commissioner

At issue is the inclusion of assets of five various family limited partnerships in the gross estates of Mr. and Ms. Stone under section(s) 2036 and 2044.

Subsidiaries' Licensing of IP Rights to Parents Created Sufficient Taxing Nexus

These consolidated cases concerned state income taxes of two corporations that did no business in Maryland but were subsidiaries of parents that did do business there.

Comptroller v. SYL, Inc.

Issue is whether there is a sufficient nexus between the State of Maryland and each subsidiary corporation to impose Maryland income tax.

Klein v. Klein

One of the issues in this case was whether husband's shares of Burlen Corp. were marital property.

Klein v. Klein

One of the issues in this case was whether husband's shares of Burlen Corporation were marital property.

9th Circuit Reverses Kaufman; Actual Sales Best Evidence

This case is the 9th Circuit Court of Appeals' decision on appeal of Estate of Kaufman v. Commissioner, T.C. Memo 1999-119 (1999), which was abstracted in the May 1999 Business Valuation Update.

Morrissey v. Commissioner

FOR PUBLICATION UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT JAMES J. MORRISSEY; ALAN S. BERCUTT, C.P.A.; DIANE FANTL, Co-executors of the Estate of Alice Friedlander Kaufman, No. 99-71013 Deceased, Tax Ct. No. Petitioners-Appellants, 17050-97 v. OPINION COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Appeal from a Decision of the United States Tax Court Argued and Submitted February 14, 2001--San Francisco, California Filed March 15, 2001 Before: Procter Hug, Jr., John T. Noonan, and William ...

Transactions Occurring Shortly After the Valuation Date Are Probative

The U.S. Court of Appeals for the 9th Circuit considered the Tax Court’s valuation of an Oklahoma company holding a uniform manufacturer in Estate of Kaufman v. CIR, T.C. Memo. 1999-119.

Debt to Owner Excluded If Selling Business

Bank One Milwaukee appealed the judgment of the Circuit Court for Milwaukee County to award damages and costs to Williams Bay Trading Co. on breach of contract and bad-faith claims.

Bank One Milwaukee v. Williams Bay Trading Co.

Bank One Milwaukee appealed the judgment of the Circuit Court for Milwaukee County to award damages and costs to Williams Bay Trading Co. on breach of contract and bad-faith claims.

Owner's Debt Not Included in Net Asset Value

Plaintiff, Bank One Milwaukee, appealed the judgment of the Circuit Court for Milwaukee County to award defendants, the clothing import company of Williams Bay Trading and owner, damages, and costs on breach of contract and bad-faith claims that arose out of an action to seize assets.

Liquidated Business Valued as Going Concern

The Wisconsin Court of Appeals concluded that the shareholder loans should be removed when determining the value of stock in a closely held corporation where one person owns all the stock.

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