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Bankruptcy Court Favors DCF to Value Dissociated Interest

Court finds debtor’s fraudulently conveyed interest represents a dissociated interest that is held by the estate; appropriate valuation date is date of trial, and DCF analysis, as modified by court, best captures value of the interest at that time.

Hanckel v. Campbell (In re Hanckel)

Court finds debtor’s fraudulently conveyed interest represents a dissociated interest that is held by the estate; appropriate valuation date is date of trial, and DCF analysis, as modified by court, best captures value of the interest at that time.

Court Admits Solvency Analysis Lacking Specific Valuation of Debtor

Court finds solvency analysis is not subject to AICPA’s valuation standards and admits expert’s claim that “magnitude of excess” reflected in adjusted balance sheet numbers means assets exceeded liabilities.

Dietz v. Jacobs

Court finds solvency analysis is not subject to AICPA’s valuation standards and admits expert’s claim that “magnitude of excess” reflected in adjusted balance sheet numbers means assets exceeded liabilities.

Tax Court Accepts Negative Industry Risk Premium and Unique Combined Discount Matrix

The decedent, Helen Deputy, formed a family limited partnership comprised of 99% of a limited partnership interest retained by Deputy and two 0.5% general partnership interests, one held by Deputy and one held by her son.

Estate of Deputy v. Commissioner

Issue was the fair market value of a 19.99% interest of stock owned by an FLP, and court discussed negative industry risk premium and unique matrix for determining marketability discount.

Foy v. Klapmeier

At issue is the fair market value of appellee's five percent shareholder interest in appellant's business.

Mad Auto Wrecking, Inc. v. CIR

The Tax Court considered a list of fourteen factors in determining whether compensation to a business owner was reasonable and thus deductible under IRC sec. 162. The factors included employee compensation, scope of employee's work, comparison to salaries ...

Tax Court Provides List of Factors to Consider in Determining the Appropriate Amount of Owners’ Compensation

The Tax Court considered a list of 14 factors in determining whether compensation to a business owner was reasonable and thus deductible under IRC sec. 162.

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