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Moving Services

This industry comprises establishments primarily engaged in providing local or long-distance trucking of used household, used institutional, or used commercial furniture and equipment. Incidental packing and storage activities are often provided by these establishments.

Trial court’s 'arbitrary value' reversed, remanded

One of the issues in this marital dissolution was the value of husband’s trucking and storage business.

Ketchum v. Ketchum

One of the issues in this marital dissolution was the value of husband’s trucking and storage business, and whether the trial court's valuation was arbitrary.

Business Valuation Based on Asset Appraisals Upheld

During their marriage, the parties had started Sundberg Trucking, Inc . Neither of the parties presented expert witnesses to testify at trial regarding the value of the business. Wife prese ...

Sundberg v. Sundberg

Husband contended that the exhibits supporting wife's testimony should be disregarded because the court did not formally say "received."

Estate of Ray A. Ford v. CIR

The U.S. Tax Court valued four holding and one operating companies. It rejected the estate's expert because he valued the holding companies using weighted combination of earnings and asset approaches. It additionally rejected his use of book value of pro ...

Holding Company’s Valued Using Net Asset Value

The U.S. Tax Court valued four holding companies and one operating company.

Estate of Ford v. Commissioner

The United States Tax Court ex­amined the valuation of five, family-owned, closely held companies.

Siracusa v. Siracusa

At issue in this case was the value of husband's moving business.

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