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.
LeFrak v. Commissioner
At issue is the valuation of real estate property transferred to petitioners and whether petitioners are entitled to a discount for minority interest and lack of marketability in valuing the transferred interests.
Wilson v. Wilson
One issue in this case was the valuation of goodwill in a family owned real estate corporation.
Fred Meyer v. Southeast, Chiles v. Robertson
At issue is whether the trial court erred in ordering defendants to purchase plaintiffs' interests in six closely held real estate companies at the price that the court established.
Walter S. Cheesman Realty Co. v. Moore
At issue is the fair value of Moore's stock in The Walter S. Cheesman Realty Company.
Woodbury v. Commissioner
At issue is the date-of-death fair market value of shares of stock held by decedent in four closely held corporations.