Bertolla v. Bill
At issue is the valuation of a family farming partnership.
Fair Market Value Used for Partnership Assets Upon Judicial Dissolution
Bill sued for a judicial dissolution of A. Bertolla & Sons, a family farming general partnership, due to Bertolla's misconduct.
Donovan J. Susak and Connie L. Susak v. Debbie J. Cameron and John Doe Cameron
The Washington Court of Appeals, Division II, affirmed the lower court's decision permitting replacement labor costs as an item of lost earning capacity.
Replacement Labor Costs Permitted as an Item of Damages
The Washington Court of Appeals, Division II, affirmed the lower court's decision permitting replacement labor costs as an item of lost earning capacity.
Wayne O'Connor, et al. v. Thomas Reuvers
The Minnesota Court of Appeals affirmed the lower court's measure of damages but reversed the calculation of those damages in this breach of farm lease action.
Lost Profits Awarded for Breach of Farm Lease When Replacement Land Is Unavailable
The Minnesota Court of Appeals affirmed the lower court's measure of damages but reversed the calculation of those damages in this breach of farm lease action.
Lower court erred in using trial date as valuation date
Husband challenged the district court's valuation of his 40.8% interest in a closely held Subchapter S corporation, 3-E Farms.
Mark Anderson, et al. v. Bernard Anderson
The Minnesota Court of Appeals affirmed the lower court's decision not to consider the capital gains taxes arising from a partition of farmland. The lower court additionally ordered owelty to equalize the partition. It the rejected the argument based in ...
Tax Consequences of Partition Not Considered
The Minnesota Court of Appeals affirmed the lower court's decision not to consider the capital gains taxes arising from a partition of farmland. The lower court additionally ordered owelty to equalize the partition. It the rejected the argument based in ...
Else v. Else
At issue is the admittance of exhibits relating to the value of the marital assets, including a farm.
Estate of Helen M. Trenchard v. CIR
The Tax Court concluded that gifts were made when the decedent formed a family corporation to which she transferred a family farm. Her child and grandchildren also contributed less valuable assets. In return for their contribution, the decedent received p ...
Tax Court Holds That a Portion of Contributions Made to a Family Farming Corporation Upon Its Formation Were Gifts to Younger Generations
The Tax Court concluded that gifts were made when the decedent formed a family corporation to which she transferred a family farm.
Estate of Cervin v. Commissioner
In valuing 50% undivided interest in farm and homestead, Tax Court determines 20% discount should apply to each of decedent’s fractional interests.
Bosserman v. Bosserman
Issue was the valuation of the stock of a closely held corporation whose shares were subject to a stock transfer restriction.
In re Marriage of Martin
At issue is the valuation of couple's farm real estate and crops.
Estate of Spruill v. Commissioner
Issues are whether the Ashford-Dunwoody Farm and the homesite where decedent's daughter lived on the Farm are includable in decedent's gross estate under section 2033.
In re Marriage of Popp
One issue in this case was the valuation of the family ranch.
Estate of Brown v. Commissioner
The sole question determined by the Tax Court, from which this appeal was taken, was the fair market value of 619 acres of farmland.