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Proper Valuation Evidence Critical for Intangible Asset Loss Deduction

The valuation issue in this case was whether the specific and independent fair market value of 376 terminated health insurance group contracts had been sufficiently established to claim a loss deduction and evade the mass asset rule.

Capital Blue Cross v. Commissioner

At issue was the value of intangible assets for loss deductions.

Wisconsin Supreme Court Rules No Minority Discount in Fair Value Determination

This is the decision of the Wisconsin Supreme Court from a Court of Appeals case that was reported in the July 1999 issue of Shannon Pratt's Business Valuation Update, p. 12.

HMO-W v. SSM Health Care System (II)

At issue is whether the court of appeals erred when it precluded the application of minority discounts in determining the fair value of dissenters' shares.

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