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Fair Value standard-based decisions/Statutory Appraisal/Anti-Minority Shareholders Oppression matters:

Click here for the Alert on the Gesoff decision in Delaware Court of Chancery dated May 18, 2006.
Click here for the Alert on the Delaware MRI case decided by the DE Court of Chancery on April 26, 2006.

Gifting & Estate Tax Court decisions [incl. Appeals thereof:]

Click here for the T&E Alert on the Astleford U.S. Tax Court decision filed May 5, 2008 [gifting.]
Click here for the T&E Alert on the Mirowski U.S. Tax Court decision filed March 26, 2008 [estate.]
Click here for the T&E Alert on the Bigelow appeal decision by the 9th U.S. Circuit Court dated Sept. 14, 2007.
Click here for the T&E Alert on the Erickson estate tax case decided April 30, 2007.
Click here for the T&E Alert on the Dallas gifting case decided September 28, 2006.
Click here for the T&E Alert on the McCord appeal case decided August 22, 2006.
Click here for an article published by Insights & Strategies on the Bongard estate tax decision by the U.S. Tax Court dated March 15, 2005.

Other Business Valuation articles:

Click here for the Family Law Alert discussing an important CA appeals decision on the subject of reasonable compensation used to determine distributive practice value for a highly-compensated professional.

Click here for an article published by Insights & Strategies on Appraisers Oversight under H.R. 4 and the new USPAP.
Note: subsequent IRS regulations also support USPAP: see IRS notice 06-96 !

Click here for an article published by the Family Law Review of the New York State Bar Association on the use of the S&P [since renamed by Duff & Phelps] Risk Premium Report in order to support appropriate discount rates in valuation.

Article on Managing Value Creation published.
This Article is reprinted by permission of Fairfield County Business Journal published by Westfair Communications Inc.

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