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Cartwright v. Jackson Capital Partners, Ltd. P'ship

In trust dispute, appeals court affirms trial court’s exclusion of expert’s “asset appraisal and valuation,” finding business valuator’s approach for measuring damages was inconsistent with scope of the case, irrelevant, and not helpful to trier of fact.

9th Circuit Permits Subsequent Events in Valuing Uncertain Claims

Ninth Circuit confirms that post-death events are relevant when valuing a disputed or contingent claim against an estate; subsequent events are irrelevant only when the claim is certain and enforceable.

Marshall Naify Revocable Trust v. United States

Ninth Circuit confirms that post-death events are relevant when valuing a disputed or contingent claim against an estate; subsequent events are irrelevant only when the claim is certain and enforceable.

Estate of Rodgers v. Commissioner of Internal Revenue

At issue is is the fair market value of the interest that Lynn M. Rodgers (decedent) owned on the date of his death in Marrero Land and Improvement Association, Limited.

Absorption Discount Applied to Value Assets

The issue in this estate tax matter is the valuation of decedent's 166 2/3 shares of stock representing one-third of the total of Marrero Land, a real estate operating company that engages in "the business of acquiring, developing, managing, improving, maintaining, leasing, and selling real estate."

Effective Date of Critical to Valuation of Stock

This case involves a claim by the Commissioner that taxpayer is liable for income tax on the difference between the price paid for stock and its fair market value under § 83(a) of the Internal Revenue Code.

Theophilos v. Commissioner

Issue was whether the property received by the taxpayer was stock aquired in a closely held company or the contract to acquire the stock at a later time.

Theophilos v. Commissioner

At issue in this case was whether the taxpayer acquired a beneficial interest in the closely held corporation of his former employer and whether full value was paid for the 40% minority interest in nonvoting common stock.

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