‘Friends and Family’ Gifts of Private Stock Support 50% DLOM
Court considers whether family gifts of closely held stock were “arm's length,” sufficient to support 50% discounts.
Huber v. Commissioner
Court considers whether family gifts of closely-held stock were “arms length,” sufficient to support 50% discounts ...
Estate of Curry v. U.S.
At issue are the valuation of stock in a wood veneer manufacturer for federal estate tax purposes and the government's claim that the court refused to instruct the jury about matters concerning voting and non-voting control.
Georgia-Pacific Corp. v. United States Plywood Corp.
Georgia-Pacific Corp. v. United States Plywood Corp. Georgia-Pacific Corp. v. United States Plywood Corp., 318 F. Supp. 1116, 166 U.S.P.Q. (BNA) 235 (S.D.N.Y. 1970) OPINION: TENNEY, District Judge. By opinion dated October 26, 1956, entered in an action by Georgia-Pacific Corporation (hereinafter referred to as "GP") for a declaratory judgment of invalidity and non-infringement of three patents held by United States Plywood Corporation (hereinafter referred to as "USP") and upon a counterclaim by USP ...