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Herbert V. Kohler v. CIR

The U.S. Tax Court determined the fair market value of a minority interest in a well-known manufacturer of kitchen and bath fixtures and accessories. The court rejected the IRS’s valuation as incredible because the expert carried no business valuation cre ...

Loss of Earning Capacity of Self-Employed Person Requires Investigation Into the Business’s Sales and Expenses

The Louisiana Court of Appeals, 3rd Circuit, affirmed the denial of past lost earnings to a self-employed person because they were inadequately documented.

Mary Jo Rupert v. Alonzo C. Rupert

The Ohio Court of Appeals, Third District affirmed the trial court’s order to liquidate a business’ assets, thus, destroying the business’ goodwill, which testimony indicated had a substantial value.

Goodwill Value Ignored When Business Is Liquidated

The Ohio Court of Appeals, 3rd District, affirmed the trial court’s order to liquidate a business’ assets, thus, destroying the business’ goodwill, which testimony indicated had a substantial value.

Owner’s Testimony of Prospective Gross Sales Is Insufficient to Establish Lost Profits

The U.S. Court of Appeals for the Federal Circuit considered a jury’s award in this fraud action involving an agreement to distribute human nutritional supplements.

Going-Concern Premise Is the Way to Value Interest of Wrongfully Departing Minority Partner Where Business Continues to Term

William Anastos, a partner in a real estate firm, sought dissolution of the partnership in contravention of the partnership agreement.

Anastos v. Sable

William Anastos, a partner in a real estate firm, sought dissolution of the partnership in contravention of the partnership agreement.

John David Smith v. United States of America

The U.S. Court of Appeals for the Fifth Circuit concluded that retirement accounts should not be discounted for potential future income taxes. It found that the income tax arising from inclusion on the beneficiaries’ taxes of the distribution as income in ...

No Discount for Future Income Taxes Permitted When Valuing Retirement Accounts

The U.S. Court of Appeals for the 5th Circuit concluded that retirement accounts should not be discounted for potential future income taxes.

Key-person discount denied for lack of credibility and cooperation

The issue in this marital dissolution was the value of the couple’s two businesses, Residential Appraisers Inc. (RAI), an appraisal company, and Concessions Inc. (CI), a food supplier.

Metro Leasing and Development Corporation v. CIR (II)

The U.S. Court of Appeals underscored that the independent investor test is but one of several factors to be considered when determining reasonable and deductible compensation under sec. 162 and is not dispositive of the issue.

Feldick v. Feldick

One issue in this marital dissolution case was the weight given to the expert's testimony.

Valuation of Multiple Real Estate Limited Partnerships as Group for Merger Purposes Results in Potential Claim by Partners

Plaintiffs were five California limited liability companies that held limited partnership interests in 14 public real estate limited partnerships (the McNeil Partnerships).

Everest Investors 8 v. McNeil Partners

The sale of assets given to McNeil Partners after the merger of limited partner's assets for higher value found to be a direct injury to limited partners, summary judgement thus barred.

Century 21 Real Estate Corp. v. Meraj International Investment Corp.

The U.S. Court of Appeals for the 10th Circuit affirmed an award of lost profits in this breach of contract case.

Tax Consequences Will Not Be Considered If No Evidence Presented at Trial

The issue in this marital dissolution appeal was whether the trial court erred in failing to consider tax consequences that would result from the property division. Facts The parties ...

Wife entitled to share of appreciation in value due to active involvement

The issues in this case were (1) whether the trial court erred in determining that a portion of the appreciation on husband's premarital partnership interests was marital property subject to equitable division; and (2) the amount of appreciation of the husband's partnership interests.

Disinterested expert's conclusions more credible and supported by evidence

This is an appeal from a marital dissolution action.

Alongi v. Alongi

The issue in this marital dissolution appeal was whether the trial court erred in failing to consider tax consequences that would result from the property division.

Elman v. Elman

The issues what portion of the appreciation on husband's premarital partnership interests was marital property and the amount of appreciation of the husband's partnership interests.

Olmstead v. Olmstead

Issue was the valuation of several businesses owned by the parties, and whether the trial court properly accepted the testimony of wife's expert.

Tax Court Bemoaned Lack of Expert Testimony

The Tax Court considered whether the compensation a holding company paid to its shareholder, a husband and wife, was reasonable and deductible under IRC Sec. 162.

Metro Leasing and Development Corporation, East Bay Chevrolet Company v. CIR

The Tax Court considered whether the compensation paid by a holding company to its shareholder, a husband and wife, was reasonable and deductible under IRC Sec. 162.

Estate of Hoffman v. Commissioner

At issue is the fair market value of property interests held by decedent at the time of her death.

Appraisers Apply Myriad of Valuation Techniques to Various Estate Holdings

Marcia Hoffman's (decedent) estate held a 27.5% interest in Clubside Partnership, which was family owned.

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