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Full
Text Cases and E-Flash Summaries
Listed are the full-text of important Tax Court, Appeals Courts, and District Courts valuation
verdicts and our E-Flash summaries of those verdicts. 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.
A
complimentary subscription to the E-Flash is available.
Year 2001 Cases
| Full
Text |
Key
Words |
E-Flash
Summary |
Walter
L. Gross, Jr. and Barbara H. Gross v. CIR, US
Court of Appeals for the Sixth Circuit, Nos.
97-04460; 97-04469, November 19, 2001
|
S
Corporation
Daubert Challenge
Tax Affecting Earnings
Lack of Marketability |
 3-21
|
| FSA
200143004, July 5, 2001 |
Marketable
Securities
Economic Substance
Gift on Formation
Discounts
|
3-20
|
| Estate
of Dailey, T.C. Memo 2001-296, October 3, 2001 |
Family
Limited Partnership
Marketable Securities
Appreciated Assets
Burden of Proof
|
3-19
|
Estates
of Baird, T.C. Memo 2001-258, September 28, 2001
(Reversed and remanded for taxpayer fees and costs
determination - 5th Circuit) |
Fractional
Interest
Timberland |
3-18
|
| Estate
Of Helen Bolton Jameson, Deceased, Northern
Trust Bank Of Texas, N.A., Independent Executor
v. Commissioner Of Internal Revenue, United
States Court of Appeals for the Fifth Circuit,
No. 00-60489, September 18, 2001 |
5th
Circuit
Built-in Gains Tax
Hypothetical Buyer |
3-17
|
| Patricia
M. Adams, et al., Plaintiffs, vs. United States
of America, Defendant.
Civil Action No.
3:96-CV-3181-D United States District Court for
the Northern District of Texas, Dallas Division,
2001
U.S. Dist. LEXIS 13092, Decided August 24, 2001,Entered
August 27, 2001
|
Remand
from 5th Circuit
Assignee Interest
Dissolved Partnership
Lack of Marketability
Lack of Control
Uncertain Rights
Undesirable Mix of Assets |
3-16
|
Estate
of H.A. True, Jr., T.C. Memo 2001-167, July 6,
2001
Affirmed - 10th Circuit |
Buy-Sell
Agreement
Testamentary Device
Marketability Discount
Minority Discount
|
3-15
|
| IRS
Business Valuation Standards (Draft)
IRS
Business Valuation Standards (Final Version
10/1/01)
|
Business
Valuation Standards |
3-14
|
| Estate
of Simplot v. CIR, Ninth Circuit, May 14, 2001 |
Ninth
Circuit
Voting Stock
Hypothetical Purchaser |
3-13
|
| Estate
of Hoffman v. Commissioner, T.C. Memo 2001-109,
May 9, 2001 |
Notes
Receivable
CAPM |
3-12
|
| Tinnell
v. Commissioner, T.C. Memo., 2001-106, May 4,
2001 |
Stock
Option
Marketability Discount
Accuracy Penalty
|
3-11
|
| Estate
of Paul Mitchell v. Commissioner, 87 AFTR2d
Par. 2001-881, United States Court of Appeals
for the Ninth Circuit, May 2, 2001 |
Burden
of Proof
Tax Court explanation of valuation
Minority Discount
Marketability Discount
Acquisition Value
|
3-10
|
Wall
v. Commissioner
T.C. Memo. 2001-75, March 27, 2001 |
Tax Affecting S Corporation Earnings
Non-Voting Stock
Marketability Discount
Market Approach
Income Approach
|
3-9
|
Estate
of Augusta Porter Forbes v. Commissioner
T. C. Memo. 2001-72, March 23, 2001 |
Real
Estate
Fractional Interest Discount
Comparable Sales
|
3-8
|
Morrissey
(Estate of Alice Friedlander Kaufman) v. C.I.R.
9th Circuit, No. 99-71013, March 15,2001 |
Appeal
of T.C. Memo.1999-119
April 6, 1999
Reversed and Remanded
|
3-7
|
| Description
and Analysis of Present Law and Proposals
Relating to Federal Estate and Gift Taxation,
Joint Committee on Taxation, March 14, 2001 |
Pending
Legislation |
3-6
|
Estate
of Gribauskas v. Commissioner
116 T.C. No. 12, March 8, 2001
Reversed and remanded
by 2nd Circuit
|
Lottery
Winnings
§7520 |
3-5
|
Estate
of Jones v. Commissioner
116 T.C. No. 11, March 6, 2001
Appeal to 5th
Circuit dismissed by stipulation of the parties |
Family
Limited Partnership
Gift on Transfer to FLP
2704(b)
Built-in Gains Tax
Secondary Market Discount
Marketability Discount
|
3-4
|
Estate
of Magnin v. Commissioner
T.C. Memo 2001-31, February 12, 2001
Appeal to 9th Circuit
dismissed pursuant to agreement of the parties |
Remand
from 9th Circuit
Remainder Interest Value
Preferred Stock
Voting Privilege Value
|
3-3
|
Janda
v. Commissioner
T.C. Memo 2001-24, February 2, 2001 |
Gift
Tax
Marketability Discount
QMDM
|
3-2
|
Knight
Furniture Co., Inc. v. Commissioner
T.C. Memo 2000-19, January 29, 2001 |
Excess
Accumulated Earnings |
3-1
|
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