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Tax Court Declines to Tax Affect S Corp in Gift Transfer Case

In a post-Gross decision, the Tax Court considers tax affecting S corp earnings and also discounts for lack of marketability and control.

Dallas v. Commissioner

In a post-Gross decision, the Tax Court considers tax-affecting S Corp earnings and also discounts for lack of marketability and control.

Hanson Trust PLC v. ML SCM Acquisition

At issue are breach of fiduciary duty by the board of SCM and whether the trial court should have considered the extensive evidence on whether the option prices were indeed "within the ...

3 results