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IRS Strains to Prove Goodwill in Like-Kind Exchange

In tax refund case related to tax code’s like-kind exchange provisions, Court of Claims rejects a bright line rule that radio stations cannot have goodwill; it also finds that the discounted cash flow (DCF) method the government’s expert chose to determin ...

Delaware Chancery Court’s Appraisal Puts Focus on Precrisis Projections

In statutory appraisal action related to radio broadcasting business, Court of Chancery affirms that pre-merger management projections generally are an “appropriate starting point” for the requisite DCF analysis; however, given signs of secular change in ...

Deseret Management Corp. v. United States

In tax refund case related to tax code’s like-kind exchange provisions, Court of Claims rejects a bright line rule that radio stations cannot have goodwill; it also finds that the discounted cash flow (DCF) method the government’s expert chose to determin ...

Tax Court Predicates Bonus on Increasing Asset Sale Price

In determining reasonable compensation for an employee who is also the owner/operator of a company and enabled the profitable sale of its major assets, the Tax Court finds comparisons to similar corporations “difficult” given the company’s unique situatio ...

Towerview LLC v. Cox Radio, Inc.

In statutory appraisal action related to radio broadcasting business, Court of Chancery affirms that pre-merger management projections generally are an “appropriate starting point” for the requisite DCF analysis; however, given signs of secular change in ...

Aries Communications Inc. v. Commissioner

In determining reasonable compensation for an employee who is also the owner/operator of a company and enabled the profitable sale of its major assets, the Tax Court finds comparisons to similar corporations “difficult” given the company’s unique situatio ...

Whitby v Infinity Radio Inc

James Crystal Licenses, LLC (“Licenses”), James Crystal Holdings, Inc. (“Holdings”), James Crystal Enterprises, LLC (“Enterprises”), and Elena Whitby (“Whitby”) (“Appellants”) appeal the trial court’s entry of partial summary judgment in favor of Infinity ...

Expert Challenged Under Old Frye Rule Rather Than Daubert

David Kline was the station manager of Reading Radio Inc., t/d/b/a WAGO Radio.

Damages for Misappropriation of a Trade Secret Calculated Using the Discounted Cash Flow Method

The U.S. Court of Appeals for the Eighth Circuit determined that a jury correctly determined the amount of Children’s Broadcasting’s damages in this breach of contract/misappropriation of a trade secret case.

Children's Broadcasting Corporation v. The Walt Disney Company, et al. (III)

The U.S. Court of Appeals for the Eighth Circuit determined that a jury correctly determined the amount of Children’s Broadcasting’s damages in this breach of contract/misappropriation of a trade secret case.

Reading Radio, Inc. v. Fink

Issues were whether the trial court erred in accepting a broker of media properties as an expert qualified to testify as an appraiser and denying motion in limine to exclude report and testi ...

Unreasonable Assumptions in Discounted Cash Flow Analysis Result in Testimony Stricken Under Daubert

The U.S. Court of Appeals for the Eighth Circuit affirmed the lower court’s decision to award a new trial on damages in this breach of contract and misappropriation of trade secrets case. Both parties were involved in the radio broadcasting business.

Children's Broadcasting Corporation v. The Walt Disney Company, et al. (II)

The U.S. Court of Appeals for the Eighth Circuit affirmed the lower court’s decision to award a new trial on damages in this breach of contract and misappropriation of trade secrets case. Both parties were involved in the radio broadcasting business.

Children's Broadcasting Corporation v. The Walt Disney Company

At issue is breach of contract and trade secrets.

Court of Appeals Holds Commisioner to Published Revenue Rulings in Partnership and Annuity Transaction

Because the facts were not in dispute, the only question before the Court of Appeals was whether or not Gordon B. McLendon was sufficiently close to death on March 5, 1986, to require him to depart from the actuarial tables published by the Commissioner of Internal Revenue in valuing a remainder interest and related annuity.

Estate of McLendon v. Commissioner

Issue was whether McLendon was sufficiently close to death on March 5, 1986, to require him to depart from the actuarial tables in valuing a remainder interest and related annuity.

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