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Acosta v. Reliance Trust Co.

In DOL’s overpayment case against company directors and ESOP trustee, court denies directors’ pretrial motion for dismissal of case, finding DOL advanced “plausible” case theories; court also finds ESOP defendants have no right to indemnification from estate of late owner/seller of company shares.

In ‘Overpriced ESOP Insider Transaction Case,’ Defendants’ Pretrial Motion for Indemnification Fails

In DOL’s overpayment case against company directors and ESOP trustee, court denies directors’ pretrial motion for dismissal of case, finding DOL advanced “plausible” case theories; court also finds ESOP defendants have no right to indemnification from estate of late owner/seller of company shares.

Court of Appeals Sides With Taxpayers on Right to Vet IRS Expert Valuation

Court of Appeals finds Tax Court held mistaken view of burden of proof and erred in declining to evaluate taxpayers’ multiple challenges to IRS’s expert valuation; on remand, Tax Court may consider new valuation evidence, appeals court says.

Cavallaro v. Commissioner (Cavallaro II)

Court of Appeals finds Tax Court held mistaken view of burden of proof and erred in declining to evaluate taxpayers’ multiple challenges to IRS’s expert valuation; on remand, Tax Court may consider new valuation evidence, appeals court says.

Court of Appeals Sides With Taxpayers on Right to Vet IRS Expert Valuation

Court of Appeals finds Tax Court held mistaken view of burden of proof and erred in declining to evaluate taxpayers’ multiple challenges to IRS’s expert valuation; on remand, Tax Court may consider new valuation evidence, appeals court says.

Gift Tax Case Pivots on Key Assumption Informing Valuations

Taxpayer parents incurred gift tax liability when, based on improper valuations, they agreed to merge their S corp. with their sons’ S corp. and accepted an unduly low interest in the new company while sons received an unduly high interest, Tax Court says ...

Cavallaro v. Commissioner

Taxpayer parents incurred gift tax liability when, based on improper valuations, they agreed to merge their S corp. with their sons’ S corp. and accepted an unduly low interest in the new company while sons received an unduly high interest, Tax Court says ...

Forced Buyout of ‘Frozen’ Minority Shareholder Is Excessive Remedy

Massachusetts Supreme Court declares a forced buyout an excessive remedy for minority shareholder “frozen out” of close corporation.

Brodie v. Jordan

Massachusetts Supreme Court declares a forced buy-out an excessive remedy for minority shareholder “frozen out” of close corporation.

Sharon Kay Landers v. Michael Ray Landers

The Oklahoma Court of Appeals reversed the lower court's valuation of a machine shop. It ruled that goodwill was an asset includible in the marital estate. It concluded that a valuation of the business as a going concern at less than the value of its eq ...

Business Goodwill Included in Valuation of Machine Shop

The Oklahoma Court of Appeals reversed the lower court's valuation of a machine shop. It ruled that goodwill was an asset includible in the marital estate. It concluded that a valuation of the business as a going concern at less than the value of its eq ...

Raymond E. Thorne v. Donald H. Bauder, et al.

The Colorado Court of Appeals ruled that a business broker's appraisal was a material fact which should have been disclosed during negotiations between the majority and minority shareholders in this breach of fiduciary duty action. The court considered a ...

Business Broker’s Opinion of Value Is a Material Fact Required to Be Disclosed to Minority Shareholders

The Colorado Court of Appeals ruled that a business broker's appraisal was a material fact that should have been disclosed during negotiations between the majority and minority shareholders in this breach of fiduciary duty action.

Brooks v. Brooks

The issue in this case was the valuation of a family business and the classification of goodwill as a marital asset.

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