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CASE ALERTS
Case Alerts select & discusses court decisions with important business valuation issues;
while most are in the gift/estate tax area, quite a few relate to minority shareholder issues.

Click on for the newsletter; Click on for the Court's decision; Click on for any other relevant document.



2014 Matter of Adestein v. Finest Foods Co. NY, Inc.a decision under the NYS Corporation law section 1118 "appraisal statutes":
U.S. Tax Court opinion filed February 11, 2014 Estate of Helen Richmond v. Commissioner:

2013 U.S. Tax Court opinion filed November 18, 2013 Estate of Tanenblatt v. Commissioner:



U.S. Tax Court opinion filed February 7, 2013 Estate of Kite v. Commissioner:

2013 U.S. Tax Court opinion filed February 7, 2013 Estate of Kite v. Commissioner:
2012 U.S. Tax Court opinion filed February 22, 2012 Estate of Joanne Stone v. Commissioner:
2011 U.S. Tax Court opinion filed June 28, 2011 Estate of Gallagher v. Commissioner:
New York State Supreme Court opinion of April 25, 2011 in the fair value action Matter of Giaimo:
Delaware Chancery Court opinion of January 21, 2011 on the fair value action Reis v. Hazelett Strip-Casting Corp.:

NYS Supreme Court decision on discount add-on for key-person risk in a [fair value] dissolution/repurchase action Matter of Abraham [Elite Technology] decided Nov. 10, 2010.

2010 U.S. Tax Court decision on Built-In Capital Gains in C corporation owned by the Estate in Estate of Jensen filed Aug. 10, 2010:

U.S. Tax Court decision on closely-held owners/managers' compensation under IRC 162 in re Multi-Pak Corp. v. Commissioner filed June 22, 2010:

U.S. Tax Court decision on fractional real estate interests discounts involving a vacation property in re Ludwick v. Commissionner filed June 10, 2010:

Delaware Court of Chancery decision revised February 15, 2010 on minority shareholders'rights in Sunbelt Beverage Corp. Shareholder Litigation:

U.S. Tax Court estate tax decisions in Estate of Black and Estate of Shurtz v. Commissionner dated, respectively Dec. 14, 2009 and February 3, 2010:

2009 U.S. District Court decision in Estate of Kellerand U.S. Tax Court decision in Estate of Pierrre v. Commissionner dated, respectively Aug. 20, 2009/Aug. 24, 2009:

U.S. Tax Court decision concerning a securities FLP which passed the IRC 2036[a] test in Estate of Miller filed May 27, 2009:

A Tennesse Appeals Court reversing the lower Court's interpretation of an ambiguous buy-sell provision in Gremillion MD v. Nashville Gastrointestinaldated Dec. 8, 2008:

U.S. Tax Court decision of Feb. 29, 2009 in Estate of Litchfield v. Commissionner:

2008 U.S. Tax Court decision of Sep. 29, 2008 in Gross v. Commissioner:

U.S. District Court decision of July 23, 2008 in Alex. Baldwin v. John Bader[Value of Guarantees, minority litigation:]

U.S. Tax Court decision of May 27, 2008 in Thomas Holman and Kim Holman v. Commissioner:

U.S. Tax Court decision of May 5, 2008 in Jane Z. Astleford v. Commissionner:

U.S. Tax Court decision of March 26, 2008 in Estate of Anna Mirowski v. Commissionner:

2007 U.S. Appeals Court [11th Circuit] decision of Nov. 15, 2007 in Estate of Frazier Jelke, III v. Commissionner:

U.S. Appeals Court [9th Circuit] decision of Sep. 14, 2007 in Estate of Virginia A. Bigelow, III v. Commissionner:

U.S. Tax Court decision of April 30, 2007 in Estate of Hilde E. Erickson v. Commissionner:

2006 U.S. Tax Court decision of Sep. 28, 2006 in Robert Dallas v. Commissionner:

U.S. Appeals Court [5th Circuit] decision of Aug. 22, 2006 in Successors of Charles McCord v. Commissionner:

Delaware Chancery Court opinion of May 18, 2006 on the fair value action Gesoff v. IIC Industries, Inc.:

U.S. Tax Court decision of June1, 2006 in Estate of Lillie Rosen v. Commissionner:

Delaware Chancery Court opinion of April 26, 2006 on the [tax-affecting; fair value] action Delaware Open MRI Radiology Associates, Inc. v. Kessler:

U.S. District Court [Eastern district of TX] decision dated March 10, 2006 in Temple v. United States:

U.S. Tax Court decision of April 17, 2006 in Estate of Amlie v. Commissionner:

U.S. District Court [Northern District of TX - Dallas] decision of January 13, 2006 in Robertson v. United States:

2005 U.S. Tax Court decisions in Estate of Schutt/i>and Estate of Kolczynki dated July 26 and Sep. 20, 2005:

U.S. Appeals Court [5th Circuit] decision of July 15, 2005 in Estate of Strangi v. Commissionner [IRC 2036(a:)]:

U.S. Tax Court decision of May 21, 2005 in Estate of Jelke v. Commissionner[BIG discount; lack-of-control, LOMD, C corp. owning securities]:

U.S. Tax Court decision of to in Bongard v. Commissionner:

U.S. Supreme Court decision making the U.S. Tax Court's Special Trial Judges' reports available:

Joint Committee [of Congress] on Taxation Proposed Valuation Rules:

U.S. Tax Court decision of February 6, 2005 in Estate of Noble v. Commissionner:

2004U.S. Tax Court decision of July 26, 2004 in Estate of Thompson v. Commissionner and 3rd Circuit Appeals filed Sp. 1, 2004:

U.S. Appeals Court [5th Circuit] decision of May 24, 2004 in Estate of Kimbell v. Commissionner:

2003 U.S. Tax Court decisions in Lappo v. Commissionner/i>and Peracchi v. Commissioner dated Sep. 3 and Sep. 25, 2003:

U.S. Tax Court decision of Nov. 7, 2003 in Estate of Stone v. Commissionner:


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