Nestle Holdings v. Commissioner
At issue is the fair market value of Carnation's inventory, trademarks and trade names, unpatented technology, and goodwill and going concern for federal income tax purposes.
Stein v. Stein
One issue in this case was whether the court should attach a control premium to the value of stock that was purchased during the marriage.
Ahmanson Foundation v. United States
Issues include valuation of assets in the gross estate, propriety of a charitable deduction, and valuation of property giving rise to a charitable deduction if held allowable.