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Interest on Payments Received in Divorce Is Income

The Tax Court concluded that the interest portion of payments Gibbs received from her former husband in exchange for her interest in their convenience store business were not deductible from her income under IRC sec. 1041—transfers incident to divorce.

Demoulas v. Demoulas Supermarkets

At issue is whether the defendants wrongfully, and in breach of fiduciary duties, usurped corporate opportunities that should have been presented to DSM and Valley.

Mitchell v. Falley's

One issue in this case is whether the defendant's ESOP was required to pay plaintiffs based upon the December 31, 1991 valuation as opposed to a subsequent valuation date.

Priebe v. Priebe

Issue is the value of husband's one-quarter interest in four family businesses, including whether a forty-percent minority discount was appropriate in a divorce setting.

Application of Minority Discounts Determined on a Case-by-Case Basis

The South Dakota Supreme Court affirmed the application of a 40% minority interest discount to the husband's 25% interests in four family businesses. After reviewing cases from other jurisdictions, the supreme court noted that the application of a minorit ...

Jeffrey D. Chokel v. First National Supermarkets, Inc.

The Massachusetts Supreme Court affirmed the lower court's valuation of stock using the Delaware Block method in this dissenting shareholder action. In doing so, it affirmed the lower court's use of projected future earnings instead of historical earnings ...

Use of Projected Income Upheld in Valuation for Dissenting Shareholder Action

The Massachusetts Supreme Court affirmed the lower court's valuation of stock using the Delaware Block method in this dissenting shareholder action.

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