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Court Dismisses S Corp Tax Argument in Fair Value Buyout

In statutory fair value proceeding, court adopts income-based approach reconciling key differences in expert analyses regarding historical earnings period, tax rates, and normalization for intercompany transactions; court rejects market analysis.

Court Dismisses S Corp Tax Argument in Fair Value Buyout

In statutory fair value proceeding, court adopts income-based approach reconciling key differences in expert analyses regarding historical earnings period, tax rates, and normalization for intercompany transactions; court rejects market analysis.

Matter of Digeser v. Flach

Income approach, capitalization rate, expert testimony, valuation methods, fair value, minority oppression, statutory appraisal, S corporation, C corporation, normalization, market-based approach, comparable transactions ...

Characterization of Inherited Property Includes Consideration of Parties’ Use of the Property

The Oregon Court of Appeals considered the characterization and valuation of property received by the husband as part of his parents' inheritance plan. In considering the characterization of the property as marital or separate, it considered the parties ...

In re Marriage of Rose Ann Budge v. Louis J. Budge

The Oregon Court of Appeals considered the characterization and valuation of property received by the husband as part of his parents' inheritance plan. In considering the characterization of the property as marital or separate, it considered the parties ...

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