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Size of Voting Block Crucial to Premium

The issue for decision in these consolidated cases is the value of the gifts that the decedent made to his two sons, by means of a 1990 transaction in which he and his wife exchanged voting common stock in his closely held corporation for nonvoting common stock, with the result that his two sons ended up owning all of the voting stock of the corporation.

Estate of Bosca v. Commissioner

Business Valuation and Taxes: Procedure, Law and Perspective ...

International Star Class Yacht Racing Association v. Tommy Hilfiger U.S.A., Inc.

The U.S Court of Appeals for the Second Circuit instructed a lower court to considered evidence (cost data) in the record of Hilfiger's profit margin on the infringing sales as well as evidence of sales attributable to Hilfiger's dominant trademark in thi ...

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