Full Text Cases and E-Flash Summaries

Listed are the full-text of important Tax Court, Appeals Courts, and District Courts  valuation related cases and our E-Flash summaries of those cases.  We pride ourselves in posting Tax Court cases the day of release and providing a summary of those cases by the next business day. This is only a partial listing of the documents on our website.  The site is fully searchable for the numerous documents not in the listing, including civil cases and revenue rulings.

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 Year 1999 Cases

Full Text	Key Words	E-Flash Summary
Estate of Brocato v. Commissioner T.C. Memo 1999-424, December 29, 1999	Real Estate Partial Interests Blockage	1-26
Estate of Frank M. DiSanto and Estate of Grace J. DiSanto v. Commissioner, T.C. Memo. 1999-421 December 27, 1999	Disclaimer Redemption Price Arms' Length	1-25
Baine P. and Mildred C. Kerr v. Commissioner 113 T.C. No. 30, December 23, 1999  Affirmed by Fifth Circuit 6/10/2002	Family Limited Partnership 2704(b) Assignee Transfer of Partnership Interests	1-24
Adequate Disclosure of Gifts Regulation Revision to Adequate Disclosure of Gifts Regulation	Adequate Disclosure of Gifts Period of Limitations on Assessment	1-23
TAM 199944003, July 2, 1999	§2503(b) Annual Exclusion Present Interests	1-22
Estate of Helen J. Smith v. Commissioner T.C. Memo 1999-368, November 5, 1999	Weighing Approaches Minority Discount Marketability Discount	1-21
TAM 199943003, June 7, 1999	Real Estate Partial Interests Cost to Partition	1-20
Estate of Sam Homer Marmaduke v. Commissioner T.C. Memo. 1999-342; October 14, 1999	Company Stock Transactions ESOP Marketability Discount	1-19
Estate of Thomas J. Shackleford v. United States 84 AFTR2d Par. 99-5244; No. CIV. S-96-1370 LKK/PAN (August 6, 1999)	Lottery Winnings	1-18
IRS Acquiesces in QTIP Aggregation for Valuation Purposes AOD CC-1999-006 (August 30, 1999) Estate of Mellinger v. Commissioner, 112 T.C. 26 (1999)	QTIP Aggregation	1-17
Estate of James Waldo Hendrickson v. Commissioner T.C. Memo. 1999-278, August 23, 1999	Minority Control CAPM Rejected Guideline Public Companies	1-16
Walter L. Gross Jr., et ux., et al. v. Commissioner T.C. Memo. 1999-254, July 29, 1999 Upheld by Sixth Circuit (See 2001 E-Flash 3-21)	S Corporation Daubert Challenge	1-15
Mary C. Hartman v. United States 84 AFTR2d Par. 99-5038; No. 97-1335 (June 24, 1999)	Subsequent Events	1-14
Estate of Frank A. Branson v. Commissioner T.C. Memo 1999-231, July 13, 1999 Estate of Frank A. Branson v. Commissioner 113 T.C. No. 2, July 13, 1999 Affirmed by Ninth Circuit	Restricted Stock Studies Prior and Subsequent Sales Blockage	1-13
Estate of Ambrosina Blanche Lopes v. Commissioner T.C. Memo 1999-225, July 8, 1999	Aggregation of QTIP Interest	1-12
Patricia M. Adams et. al., Plaintiffs vs. United States of America 1999 U.S. Dist. LEXIS 3817;99-1 U.S. Tax Cas. (CCH) P60,340	Texas Limited Partnership Assignee Interest Partnership Redemption	1-11
Citation: May T. Rakow v. Commissioner T.C. Memo. 1999-177, May 27, 1999	P/E Ratio Goodwill Minority Interest Discount WACC Discounted Cash Flow	1-10
Estate of Lynn M. Rodgers v. Commissioner T.C. Memo 1999-129, April 20, 1999	Book Value Real Estate Absorption	1-9
Estate of Alice Friedlander Kaufman v. Commissioner T.C. Memo.1999-119, April 6, 1999 Reversed and remanded by Ninth Circuit (See 2001 E-Flash 3-7)	Arms' Length IRS Employee Appraiser Subsequent Sales	1-8
Estate of Richard R. Simplot v. Commissioner 112 T.C. No. 13, March 22, 1999 Reversed and remanded by Ninth Circuit (See 2001 E-Flash 3-13)	Voting Premium Built-in Gains Tax Minority Discount Marketability Discount	1-7
Estate of William J. Desmond v. Commissioner T.C. Memo 1999-76, March 10, 1999	S Corporation Environmental Problems Control Premium Marketability Discount	1-6
Estate of Helen Bolton Jameson v. Commissioner T.C. Memo 1999-43, February 9, 1999   Vacated and Remanded by 5th Circuit (See 2001 E-Flash 3-17)	Built-in Gains Tax "Nuisance" Discount	1-5
Estate of Dorothy B. Foote v. Commissioner T.C. Memo 1999-37, February 5, 1999	Blockage Discount Subsequent Events	1-4
Estate of Harriett R. Mellinger v. Commissioner 112 T.C. No.4, January 26, 1999	QTIP Aggregation Blockage Discount Marketability Discount	1-3
Estate of Ethel S. Nowell v. Commissioner T.C. Memo. 1999-115, January 26, 1999	QTIP Aggregation Family Limited Partnership Assignee Interests	1-2
IRS Acquiesces in Eisenberg v. Commissioner Eisenberg v. Commissioner 155 F.3d 50 (2d Cir. 1998)	Built-in Gains Tax	1-1

For Other Years Go To:

2007 Cases

2006 Cases

2005 Cases

2004 Cases

2003 Cases

2002 Cases

2001 Cases

2000 Cases

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