Partnership between appraiser and tax attorney
SP: Owen, I heard you say recently, The IRS has adopted the hyena pack' approach to transfer tax audits and tax litigation, believing there is tax abuse in the FLP area; What do you mean by t ...
Partnership Agreement's Ambiguity Enters Into Business Valuation
Appellant (Farley) alleges that a partnership agreement was ambiguous and entitled the partner to the "book value" of the partnership interest.
Farley v. Klaus, Smith & Ressling
At issue is whether a partnership agreement is ambiguous, if it requires a cash basis method of accounting and entitles an expelled partner to the "book value" of the partnership interest as determined by a complete inventory and accounting.
Judge Laro Rejects Motion to Value Partnership Only on Going Concern Premise
In this case, the personal representative of the deceased asked the court for partial summary judgment by asserting "the Court must use a going concern methodology to value a 20% partnership interest."
McFarland v. Commissioner
At issue is whether the court must use a going concern methodology to value a 20-percent partnership interest held by the plaintiff at the time of her death.
Court Rejects Death Benefit Valuation of Law Practice; Ongoing Business Realistic
During the first three years of the parties 31-year marriage, the husband attended and graduated from Stanford University Law School. In the divorce proceedings, the trial court credited the ...
Wadsworth v. Wadsworth
At issue is whether the Supreme Court properly valued defendant's law practice and properly declined to value separately defendant's law license.
Burns v. Burns
At issue is whether or not lthe wife's proof of the value of her husband's interest in his law firm partnership was limited to the value of his capital account.
McDiarmid v. McDiarmid
At issue is the valuation of husband's partnership interest in a law firm.
In re Marriage of Gunn
One issue in this case was the valuation of husband's shares in a professional corporation.
McCabe v. McCabe
Issue was whether trial court erred in determining a value for husband's partnership interest in a law firm and whether the partnership withdrawal agreement is controlling.
Buckl v. Buckl
Issue is whether the husband's interest in a partnership of architects acquired after marriage is marital property.
Estate of Watts v. Commissioner
Issue was whether corporation should be valued based upon what it would receive for assets in liquidation.
Mitchell v. Mitchell
At issue is whether there is a community property interest in the goodwill of a professional practice conducted as a partnership.
Peddycord v. Peddycord
Issue is whether the trial court erred in valuing husband's partnership interest in his law firm at the amount his widow or estate would receive upon his death.