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Nursing Home Valuation Must Separate Real Estate From Business Activity

In tax assessment dispute involving nursing home, high court says where facility performs business activity and real estate activity, tax appraisal must separate business value from real estate value; Board of Tax Appeals failed to ensure proper allocation of sales price among assets.

Arbors East RE, L.L.C. v. Franklin County Bd. of Revision

In tax assessment dispute involving nursing home, high court says where facility performs business activity and real estate activity, tax appraisal must separate business value from real estate value; Board of Tax Appeals failed to ensure proper allocation of sales price among assets.

Otherwise Qualified Expert ‘Dauberted’ by Unreliable Healthcare Valuation

An otherwise qualified valuation expert loses Daubert challenge for failing to consider all three valuation approaches in assessing healthcare industry lease.

Lock Realty Corp. v. U.S. Health, LP

An otherwise qualified valuation expert loses Daubert challenge for failing to consider all three valuation approaches in assessing healthcare industry lease.

Caracci v. Commissioner (II)

The U.S. Court of Appeals for the Fifth Circuit determined that the Tax Court erroneously valued the assets of a non-profit corporation that converted to a for profit corporation and rendered a decision for the taxpayer.

Tax Court Chooses Market Approach Over Asset Approach

The issue in this consolidated case involving the Caracci family was whether the value of the Sta-Home Health Agency Inc. (SHHA) and related entities transferred into S corporations exceeded the consideration paid.

Caracci v. Commissioner (I)

The issue was whether the value of the Sta-Home Health Agency, Inc. (SHHA) and related entities transferred into S corporations exceeded the consideration paid.

Option With No Bona Fide Business Purpose Not Relevant to FMV

This case deals with the valuation for estate tax purposes of four Housing and Urban Development (HUD) housing partnerships and one real estate management partnership.

Estate of Godley v. Commissioner (I)

At issue in the equitable distribution litigation was the value of Fred Jr.'s 50-percent general partnership interest in the partnerships.

Godfrey v. Godfrey

One of the issues was the valuation of stock in a closely-held nursing home business at $0 despite testimony from both parties to the contrary.

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