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James J. Crossetto v. Laurel E. Crossetto

The Washington Court of Appeals, Division II, affirmed the lower court's decision valuing an appraisal business at the value of its physical assets exclusive of goodwill. It stated that a finding of goodwill should consider the Fleege factors which includ ...

A Finding of Goodwill Must Be Supported

The Washington Court of Appeals, Division II, affirmed the lower court's decision valuing an appraisal business at the value of its physical assets exclusive of goodwill.

Ward v. Ward

At issue is the valuation of couple's maritial property.

Imperatore v. Imperatore

At issue is the valuation of husband's interest in a family partnership and real estate partnership.

Imperatore v. Imperatore

The court accepted the husband's valuations for two real estate partnerships in which the husband held minority interests.

In re Marriage of Simonsen

At issue is the valuation of husband's net income, non-marital assets, and the dissipation of marital assets.

Business Value Dramatically Changes Between Valuation Date and Date of Final Distribution

In this case, the value of the parties' one-third interest in a partnership increased drastically following the valuation date.

Linda Janiece Wright-Miller v. Harvey Granville Miller

The Tennessee Court of Appeals reversed the lower court's decision denying the wife a share in the appreciation of the husband's business.

A Increase in Value During the Marriage Due Solely to the Consolidation of Two Separate Property Businesses May Be Marital Property

The Tennessee Court of Appeals reversed the lower court's decision denying the wife a share in the appreciation of the husband's business.

Young v. Commissioner

Respondent determined an estate tax deficiency of $154,545.

Estate of Young v. Commissioner

Issues were whether properties were joint or community property, whether a marketability or fractional interest discount was applicable.

Rosalyn Kaplus v. First Continental Corporation, et al.

The Florida Court of Appeals for the Third District reversed the trial court and permitted a wife bring a derivative suit against the corporations operated by her former husband and his partners for the payment of excessive compensation. She received the ...

Former Wife Permitted to Bring Derivative Suit Against Ex-Spouse’s Corporation

The Florida Court of Appeals for the Third District reversed the trial court and permitted a wife bring a derivative suit against the corporations operated by her former husband and his partners for the payment of excessive compensation. She received the ...

Minority Shareholder Retains Rights Until Legal Title Is Relinquished

Minority shareholder (Plaintiff) was employed by Drever Partners Inc., a closely held company, and later became the chief operating officer of the company.

Tax Court Disallows Discount for Built-In Capital Gains

Respondent alleges deficiencies in petitioner's federal gift taxes owed for the years 1991, 1992, and 1993.

Stephenson v. Drever

At issue are the rights of the plaintiff, a minority shareholder, during the postemployment period necessary to determine the value of his shares pursuant to the buy-sell agreement.

Price Set Arbitrarily; Buy-Sell Price Not Controlling for Estate Tax

The issue is the effect, if any, of a buy-sell agreement on the value of shares of CamVic Corp. that are includable in the estate of Cameron W. Bommer (decedent).

Eisenberg v. Commissioner

Business Valuation and Taxes: Procedure, Law and Perspective ...

Bommer Revocable Trust v. Commissioner

At issue is the effect, if any, of a restrictive stock agreement on the value of certain stock in CamVic Corp. that is includable in the Estate of Cameron W. Bommer.

Case Reopened Based on an Arbitrary Valuation of Assets

This case was reopened based on an arbitrary valuation of assets.  The valuation of a partnership interest was "simplistic, arbitrary and inappropriate" because the valuation ...

Orley v. Orley

At issue is the valuation of husband's partnership interest in Graystone Group.

Appeals court remands due to inadequate record

James Crosetto owned a residential real estate appraisal business.

In re Marriage of Crosetto

At issue is the valuation of husband's appraisal business.

Daniel J. Becker v. Kleo K. Perkins-Becker

The Supreme Court of Rhode Island reversed the trial court's valuation of the husband's chiropractic practice and affirmed the lower court's decision no to hear testimony regarding the value of a professional license earned by the husband during the marri ...

McClard v. McClard

At issue is the valuation of the couple's commercial realty business.

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