Expand the following panels for additional search options.

Ashok Gandhi v. Rajni K. Gandhi

The New York Supreme Court, Third Department affirmed the lower court’s decision to award each spouse, both of whom earned professional licenses (a CPA and a Nurse) during the marriage, the marital portion of their respective licenses because neither part ...

Enhanced Earnings Capacity Awarded to Earning Spouse

The New York Supreme Court, Third Department affirmed the lower court’s decision to award each spouse, both of whom earned professional licenses (a CPA and a Nurse) during the marriage, the marital portion of their respective licenses because neither part ...

Charles S. Rowe v. Mary Ann Rowe

The Virginia Court of Appeals determined that a sale of the business, which is retained by one party as their separate property after the divorce, but prior to the equitable distribution may be considered when determining the amount of appreciation in the ...

Premium Paid in Sale Between Brothers Applied to Beginning Value When Calculating Appreciation

The Virginia Court of Appeals determined that a sale of the business, which is retained by one party as their separate property after the divorce, but prior to the equitable distribution may be considered when determining the amount of appreciation in the ...

Calculation of Costs Is Determined on a Case-by-Case Basis

The California Court of Appeals, 1st District, Division Four considered two approaches—the revenue allocation approach and the physical allocation approach—for calculating the cost of newspaper advertising space.

Pan Asia Venture Capital Corp. v. Hearst Corp., et al.

The California Court of Appeals, 1st District, Division Four considered two approaches—the revenue allocation approach and the physical allocation approach—for calculating the cost of newspaper advertising space.

Young v. Young

At issue is the valuation of husband's newspaper business.

Young v. Young

The husband and owner of a newspaper business contends that the trial court abused its discretion by determining that his business was worth $19,000 when an expert valued the business at app ...

Case Addresses Fine Points of 'Moment of Death' Issue; IRS Concedes 15% Discount of Blockage

The issue before the Court of Appeals was whether Charles K. McClatchy's stock holdings should be valued with the federal securities law restrictions that had been in place before his death or without the restrictions once they were transferred to his estate.

McClatchy v. Commissioner

At issue is the valuation of decendent's stock in a newspaper corporation for federal estate tax purposes.

SEC Rule 144 Discount May Be Applied in Estate Tax Valuations

The 9th Circuit reversed the Tax Court's decision denying the estate a discount for SEC Rule 144 restrictions.

Mary Ann Rowe v. Charles S. Rowe

The Virginia Court of Appeals affirmed the lower court's valuation of the husband's interest in a newspaper. The interest was his personal property, but had appreciated during the course of the marriage. The appellate court reversed the lower court's dec ...

Estate Tax Value Must Be Valued at Moment of Death

The sole issue in this case was whether a discount for restricted stock was appropriate when the restrictions that applied to the public stock during the decedent's lifetime became inapplicable by reason of the decedent's death.

McClatchy v. Commissioner

At issue is whether certain securities law restrictions that applied to shares of stock of McClatchy Newspapers, Inc. owned by decedent during his lifetime, but which became inapplicable by reason of decedent's death.

Estate of Murphy v. Commissioner

Deficiency notices resulted from a dispute concerning the valuation of a 51.41 percent block of stock over which the decedent had a general power of appointment during her life.

Estate of Newhouse v. Commissioner of Internal Revenue

The case addressed conflicting corporate law interpretations regarding the rights of shareholders of a closely held corporation, and analyzed the potential for litigation between shareholders, as a valuation factor, under the willing buyer / willing seller standard.

26 - 41 of 41 results