Estate of DiSanto v. Commissioner
At issue is the fair market value of a block of 186,177 shares of MD&F stock owned by the decendent.
Petitioners' Expert Accepted Despite Their Claim of Lower Value: Marital Deduction Based on Stock Actually Inherited After Disclaimer
The issues in the estate tax matter were: the fair market value of Frank DiSanto's (Frank) 186,177 shares (53.5%) of stock in Morganton Dyeing & Finishing Corp. (MD&F) on the date of death; the fair market value of the MD&F stock Grace DiSanto (Grace) was entitled to inherit from Frank's estate (a minority interest) on her date of death; whether Grace had expectancy interest only in the stock she was entitled to inherit; and whether Frank's estate was entitled to a marital deduction based on the value of the stock he willed to Grace or based on the value of the stock she was entitled to receive after executing a disclaimer of part of her interest in the stock.
A Post-Valuation Date Redemption and a Marital Deduction
The Tax Court determined that the fair market value of stock in a fabric dying corporation.
Options, if vested, are marital asset
On appeal is the issue of whether and to what extent an interest in stock options and retention stock benefit plans provided by spouse's employer constitutes marital property.
Davidson v. Davidson
At issue is whether and to what extent an interest in stock option and retention stock benefit plans provided by a spouse's employer constitutes marital property.
Court rejects Black-Scholes method for appraising employee stock options
In determining the equitable distribution of property, the court determined whether or not it has the authority to consider, for property division purposes, the value and distribution of unv ...
Chammah v. Chammah
At issue was the inclusion of unvested stock options and restricted stock in the marital estate.