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Husband fails to prove value of contingent legal fees

In this marital dissolution, wife's interest in a law firm was saddled with large amounts of debt and tax liabilities that exceeded her interest in the firm.

K v. B

In this marital dissolution, wife’s interest in a law firm was saddled with large amounts of debt and tax liabilities that exceeded her interest in the firm.

Future Earnings Not Proper in Book Value of Professional Corporation

The issue in this case was the value of the shares of an attorney’s stock in her professional corporation (law firm) at the time of her termination.

No goodwill in law practice where partner lacks experience

The issue in this marital dissolution was the value of husband’s one-third interest in a law firm.

Billable Hour Records Do Not Establish the Amount of Wife’s Contributions to Husband’s Law Practice

The Michigan Court of Appeals reversed a lower court’s restitution award to the wife for her contributions to the husband’s law practice.

James M. Zerrenner v. Bonnie S. Zerrenner (II)

The Michigan Court of Appeals reversed a lower court’s restitution award to the wife for her contributions to the husband’s law practice. The lower court’s award was based on evidence presented by the husband of her billable hours. The appellate court con ...

Jowett v. Scruggs

The issue in this case was whether the attorney was properly expelled as a shareholder.

Brumback v. Brumback

The issue in this case was the division of a law firm interest.

Accounts receivable and work-in-progress included in law firm valuation

The issue in this case was whether the trial court correctly rejected the court appointed expert’s valuation of husband’s partnership interest in his law firm.

Rubino v. Rubino

Attorney husband argues that accounts receivable and work in progress should not be valued as per partnership agreement, but judgment is affirmed.

Robert L. Schwartz v. Pamela J. Schwartz

The Michigan Court of Appeals affirmed the valuation of a capital contribution in a law practice at zero. In reaching this decision the court considered the marketability of the practice, including its dependence on the husband and the niche practice area ...

Specialized Law Firm Does Not Have Value for Distribution

The Michigan Court of Appeals affirmed the valuation of a capital contribution in a law practice at zero. In reaching this decision the court considered the marketability of the practice, including its dependence on the husband and the niche practice area ...

Discovery request quashed based on shareholder agreement

The issue in this marital dissolution was whether a shareholder agreement, signed by both husband and wife, that fixed the valuation of the husband's stock interest in the event of divorce ...

No Discounts in Indiana Fair Value Determination Absent Extraordinary Circumstances

The primary issue in this withdrawing shareholder action was the fair value of the withdrawing shareholder's interest in the law firm, Hopper & Galliher PC (H&G).

Estate of Duilio Costanza (Costanza II) v. CIR

The U.S. Court of Appeals for the Sixth Circuit determined that an intrafamily transaction involving a self-canceling installment note (SCIN) was a bona fide transaction within the meaning of IRC sec. 2001(b). In making its determination, the appellate co ...

Intrafamily Sale Determined a Bona Fide Transaction

The U.S. Court of Appeals for the 6th Circuit determined that an intrafamily transaction involving a self-canceling installment note (SCIN) was a bona fide transaction within the meaning of IRC sec. 2001(b).

Patricia Schott v. CIR (Schott II)

The U.S Court of Appeals for the Ninth Circuit reversed the Tax Court and concluded that grantor retained annuity trusts established for the life of the grantor and the life of the grantor’s spouse, if the grantor dies before the expiration of the GRAT, w ...

Interest From Dual-Life Annuity Qualifies Under Sec. 2702

the U.S. Court of Appeals for the 9th Circuit determined whether interest from grantor retained annuity trusts (GRATs) qualified as dual-life annuities for gift tax purposes.

Claims Against ESOP Fail After Expert Excluded Under Daubert

The U.S. Court of Appeals for the 8th Circuit determined that an expert report indicating a greater valuation for ESOP purposes and showing that the directors of the ESOP were overcompensated in and of itself does not create a genuine issue of material ...

Wenzel v. Hopper & Galliher, P.C.

The primary issue in this withdrawing shareholder action was the fair value of the withdrawing shareholder's interest in the law firm ...

Guidry v. Guidry

The issue in this marital dissolution was whether a shareholder agreement, signed by both husband and wife, that fixed the valuation of the husband's stock interest in the event of divorce ...

Valuation upheld based on hypothetical retirement at date of trial

In this marital dissolution case the husband argued that the master erred in valuing his "ceased member" interest in his law firm.

Assets of Valid Partnership Included in Gross Estate

Tax Court ruled that 100% of the property within the partnership, despite the fact that the partnership was validly formed, was includable in the gross estate under Sec. 2036 (a).

Evidence That Law Practice Had No Goodwill Accepted

The issue in this case was whether the trial court erred in valuing the parties' law practice, Liggett-Pelanda, LPA, by not awarding accounts receivable and goodwill. Facts The pa ...

Estate of Harper v. Commissioner

Tax Court ruled that 100 percent of the property within the partnership, despite the fact that the partnership was validly formed, was includable in the gross estate under Sec. 2036 (a).

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