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Two Experts Testify to Only One Basis for Trade Secrets Damages

Va. Supreme Court reverses and remands trade secrets case for new trial on damages under the state’s Trade Practices Act, but finds evidence from two experts on statutory damages insufficient to support plaintiff’s breach of contract and tort claims.

Collelo v. Geographic Services, Inc.

Va. Supreme Court reverses and remands trade secrets case for new trial on damages under the state’s Trade Practices Act, but finds evidence from two experts on statutory damages insufficient to support plaintiff’s breach of contract and tort claims.

Henry E. Lundquist v. United States

The U.S. District Court for the Northern District of New York granted summary judgement to the IRS and against the taxpayer. The IRS determiend that a stock for note transaction was made for less than adequate compensation because, in part, the interest ...

Safe Harbor Interest Rate Does Not Apply When Valuing a Note for the Gift Tax

The U.S. District Court for the Northern District of New York granted summary judgement to the IRS and against the taxpayer.

Court Values Stock at Subsequent Sale Price

Although there are other assets at issue in this case, our review is limited to the value of 1,533.482 shares of a certain class of Sterling Holding Co. preferred stock as of the alternate estate valuation date, Sept. 18, 1992.

Estate of Trompeter v. Commissioner (I)

Issue was the fair market value of 1,533.482 shares of a certain class of Sterling Holding Co. preferred stock.

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