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Tax Court accepts taxpayer’s dollar-for-dollar discount for built-in capital gains tax liability (sort of. . . )

Balicki v. Balicki

Pennsylvania statute requires family courts to consider tax and other cost ramifications associated with each asset to be divided in divorce.

Bernier v. Bernier (I)

Massachusetts Supreme Court applies tax affecting analysis to valuation of subchapter S corporations in divorce.

Bernier v. Bernier (2003)

Bernier v. Bernier (2003) US Massachusetts State Court Family Court Kaplan 5411 Grocery Stores 445110 Supermarkets and Other Grocery (except Convenience) Stores ...

Audio conference held on tax-affecting S corp earnings

As announced in this column last month, on August 13 an audio conference was held on tax-affecting S corporation earnings for the purpose of valuing stock. Bajaj: It is incorrect to tax-affect ...

Tax-affecting S corp earnings audio conference set for August 13

A groundbreaking audio conference featuring three outspoken commentators on whether, or under what circumstances S corporation earnings should be tax-affected has been scheduled for Tuesday, Aug. 13.

A Gross Result in the Gross Case Calls Into Question Circumstances in Which Tax Affecting Is Valid

Appraisers may soon have to defend their tax affecting in prior S corporation valuations as a result of Gross.

Daubert Issue Rears Its Ugly Head in Gross Case

George Hawkins wrote a guest abstract of this case in the January 2002 issue of Shannon Pratt's Business Valuation Update focusing on the tax affecting issues in the case.

Gross v. Commissioner (II)

Issues involved tax affecting of the discounted cash flows of the company and the size of the marketability discount.

0% Reduction for Tax Affecting Affirmed

The 6th Circuit affirmed the Tax Court’s valuation of gifted minority interests in a closely held S corporation.