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Reasonable Compensation Analysis Ignores Objective Evidence, Tax Court Says

Tax Court dismisses taxpayer expert’s reasonable compensation analysis as not helpful to trier of fact; court points to failure to consider objective evidence and detects willingness to “validate and confirm” the amounts reported on taxpayer’s returns.

Reasonable Compensation Analysis Ignores Objective Evidence, Tax Court Says

Tax Court dismisses taxpayer expert’s reasonable compensation analysis as not helpful to trier of fact; court points to failure to consider objective evidence and detects willingness to “validate and confirm” the amounts reported on taxpayer’s returns.

Transupport, Inc. v. Commissioner

Tax Court dismisses taxpayer expert’s reasonable compensation analysis as not helpful to trier of fact; court points to failure to consider objective evidence and detects willingness to “validate and confirm” the amounts reported on taxpayer’s returns.

Zelouf Court Reasserts Its Objection to DLOM

New York court rejects majority owners’ post-trial objection to prior ruling against DLOM based on unlikelihood of sale of the business; court is guided by fairness, noting “a DLOM here would be the economic equivalent of imposing a minority discount.”

Court Hitches DLOM Application to Probability of Sale

In fair value appraisal proceeding, New York court finds DLOM inappropriate given low probability of sale of family business and finds assumption of hypothetical impediments to sale irrelevant; New York law does not mandate DLOM in every circumstance.

Zelouf International Corp. v. Zelouf (II)

New York court rejects majority owners’ post-trial objection to prior ruling against DLOM based on unlikelihood of sale of the business; court is guided by fairness, noting “a DLOM here would be the economic equivalent of imposing a minority discount.”

Zelouf International Corp. v. Zelouf (I)

In fair value appraisal proceeding, New York court finds DLOM inappropriate given low probability of sale of family business and finds assumption of hypothetical impediments to sale irrelevant; New York law does not mandate DLOM in every circumstance.

Saforo & Associates, et al. v. Porocel Corporation

The Arkansas Court of Appeals ruled, on an issue of first impression, that the appropriate measure of damages for misappropriation of a trade secret is either the infringer's actual profits or the plaintiff's lost profits, whichever is greater.

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