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Western Warehousing & Distributing Inc. v. Pursell Industries, Inc.

The California Court of Appeals, 5th District, affirmed the lower court's grant of a new trial to determine damages stemming from a breach of contract.

Court Accepts Small Size Risk Premium, Adjustment to Multiples

This case is important because it supports the use of the small stock premium in developing a discount rate and also the adjustment of market valuation multiples in the guideline public company method.

Estate of Klauss v. Commissioner

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

Appellate Court Decides Redemption Price Controls Based on Treasury Regulations

The only issue in this case is whether the price in a stock redemption agreement entered into between the decedent and the corporation is determinative for estate tax purposes.

Estate of Gloeckner v. Commissioner

Issue in this case is whether the price in a stock redemption agreement entered into between the decedent and the corporation is determinative for estate tax purposes.

Taxpayer Offers No Expert Evidence; Court Reaches Unexplained Conclusion

The issue is the value of a controlling interest in the stock of a wholesale horticultural company as of the decedent's estate's alternate valuation date, Jan. 21, 1991.

Gloeckner v. Commissioner

At issue is the value of shares of stock in a horticultural corporation that Gloeckner (decedent) owned on the date of his death.

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