At issue is the valuation and inclusion of husband's ranch stock in the marital estate.
Business Valuation and Taxes: Procedure, Law and Perspective ...
This tax case concerned limited partnership interests gifted to family member partners.
At issue is the valuation of husband's cattle business.
In this marital dissolution, the Court of Appeals upheld the trial court's determination that the use of marital funds to pay down debts of the husband's business, which was his separate pro ...
At issue is whether the decedent's estate was entitled to a share of the ranch partnership that they claim his father had formed with decendent.
Generally, under Montana law, a partnership agreement controls the rights and duties of the partners.
The Tax Court denied the estate a charitable deduction for property with historic significance held in trust because, while the decedent's trust granted the trustee power to dispose of the property based on the trust document, the decedent did not possess ...
The Tax Court considered whether the estate could claim a charitable deduction for the donation of property with historic significance.
Issues are value of interests in a partnership transferred as gifts and whether petitioners are liable for additions to tax for valuation understatement under section 6660.
At issue in this case was the size of the discount to be applied to the valuation of a family held cattle and farming partnership.