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.
Gold v. Ziff Communications Co.
At issue is breach of contract.
Lost Business Value Damages Remanded for Calculation From Proper Date of Contract Breach
Among a complex web of disputes and grants of partial summary judgments, Gold sued Ziff Communications for breach of contract and sought lost business value damages.
Tax Court Determines Capital Gains Discount for Real Estate Holding Company
This issue in this estate tax matter is the fair market value of decedent's 82.76% interest in Valley Improvement Co. Inc. (VIC), a real estate holding company, as of Jan. 12, 1994.
Mercer responds to Columbia Financial's restricted stock study
"Restricted Stock Studies' Typical Results Do Not Provide 'Benchmark' for Determining Marketability Discounts—But They Do Help," Z. Christopher Mercer and Timothy R. Lee , E-Law Business Valuation ...
Option With No Bona Fide Business Purpose Not Relevant to FMV
This case deals with the valuation for estate tax purposes of four Housing and Urban Development (HUD) housing partnerships and one real estate management partnership.
Borgatello v. Commissioner
T.C. Memo. 200-264 UNITED STATES TAX COURT ESTATE OF CHARLES A. BORGATELLO, DECEASED, C. NORMAN BORGATELLO AND JOSEPHINE E. DONNELLY, CO-EXECUTORS, AND C. NORMAN BORGATELLO, SUCCESSOR TRUSTEE TO THE CHARLES A. BORGATELLO LIVING TRUST, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 24756-97. Filed August 18, 2000. John W. Ambrecht and Gregory Arnold, for petitioners. Donna F. Herbert, for respondent. MEMORANDUM OPINION WELLS, Chief Judge: Respondent determined a deficiency of $3,424,504 in the ...
Tax Court Allows Capital Gains Discount for Real Estate Holding Company
The issue in this estate tax matter is the fair market value of decedent's 82.76% interest in Valley Improvement Co. Inc. (VIC), a real estate holding company, as of Jan. 12, 1994.
Built-In Capital Gains Considered in Build Up of the Marketability Discount
The Tax Court valued a real estate holding company using the net asset value method.
Estate of Godley v. Commissioner (I)
At issue in the equitable distribution litigation was the value of Fred Jr.'s 50-percent general partnership interest in the partnerships.
Getting into the root of it with Arizona's largest dental broker
In 1992, when Pepper Veatch was working as a financial consultant with Patterson Dental Group, a dental client with whom she was working told her about a satellite office in Mesa that would be ...
Responsive Declaration of Carol Jean Thompson
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Proposed CAPM alternative
"The Market Model: An Alternative to the CAPM," Stanton, Dr. Thomas C. , Business Valuation Review , March 1999, pp. 12-15. According to Stanton, "business valuators can improve their calculatio ...
In re the Marriage of Havrilak
At issue is the valuation of husband's co-ownership interest in an environmental engineering company.
Marketability discount without evidence of basis reversed
The Minnesota Court of Appeals remanded the valuation portion of the district court's decision in this marital dissolution case.
Marketability discount appropriate where no ready market exists
The issue in this marriage dissolution case is whether a marketability discount should be applied in determining the valuation of the common stock of the family business.
Marketability discount appropriate for 100% interest valuation
The issue in this marriage dissolution case is whether a marketability discount should be applied in determining the value of the common stock of the family business. Husband owned all of ...
Ferguson v. Ferguson
At issue is the marketability discount applied to the valuation of the husband's interest in a manufacturing business.
Excess earnings method acceptable
Husband contends that the trial court erred in valuing TAM Corp., in which he is a majority owner.
In re the Marriage of Banning
Husband contends that the trial court erred in valuing TAM Corporation, in which he is a majority owner, because of the capitalization rate used.
New studies quantifying size premiums offer strong cost of capital support
Roger Grabowski is a partner and national director of Price Waterhouse LLP Valuation Services Group. David King is a manager with Price Waterhouse LLP in their Chicago office. This repor ...
New competition causes stock to plunge
In this article, Mozette spotlights a real-life example of the effect of one of the risk factors we warn about in our books (see sidebar below). This article certainly demonstrates the possible effect ...
Company specific adjustment to discount rate tough problem
The "dirty little secret" in the determination of any capitalization rate not using CAPM or a comparable company basis is that soon after we all get to the same Ibbotson derived rate, a leap ...
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