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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
2002 Cases
| Full
Text |
Key
Words |
E-Flash
Summary |
TAM
200247001
Released November 22, 2002 |
IRA
Estate
Discount for Lack of Marketability
Discount for Beneficiary Tax
|
 4-18
|
Estate
of Thompson v. Commissioner, T.C. Memo 2002-246,
September 26, 2002
Affirmed
- 3rd Circuit |
Family
Limited Partnership
§2036(a)
|
4-17
|
| Jeffrey
L. Okerlund et. al. v. U.S.,
United States Court of Federal Claims, Consolidated
Nos. 99-133T & 99-134T, August 23, 2002
(Affirmed - Court of
Appeals for the Federal Circuit) |
Daubert
Challenge
Market Approach
Income Approach
Discount for Nonvoting Stock
Discount for Lack of Marketability
|
4-16
|
Beatrice
Ellen Jones Dunn v. Commissioner, U.S. Court of
Appeals for the 5th Circuit, No. 00-60614,
August 1, 2002
|
Built-in
Gains
Asset Approach Weighting
Reversed and Remanded
I.R.C. §7430
|
4-15
|
| Rosalie
Gulig, Independent Executrix, on Behalf of the
Estate of Albert Strangi, Deceased v.
Commissioner, US Court of Appeals for the 5th
Circuit, No. 01-60538, June 17, 2002 |
§2706
§2703
Economic Substance
Transfer to Partnership
|
4-14
|
| Estate
of Bailey v. Commissioner, T.C. Memo. 2002-152,
June 17, 2002 |
Motel
Marketability Discount
Qtip
Built-in Gains
|
4-13
|
| Kerr
v. Commissioner, US Court of Appeals for the 5th
Circuit, No. 00-60903, June 10, 2002 |
GRAT
§2704(b)
Applicable Restriction
Assignee Interest
|
4-12
|
| Polack
v. Commissioner, T.C. Memo 2002-145, June 10,
2002
(Affirmed - 8th Circuit) |
Gift
Client Representations
Non-voting Stock
|
4-11
|
Caracci
v. Commissioner, 118 T.C. No. 25, May 22, 2002
(Reversed by 5th
Circuit) |
Hypothetical
Buyer
Home Health Care
MVIC
Market Approach
Intermediate Sanctions
|
4-10
|
| Estate
of Morton B. Harper v. Commissioner, T.C. Memo.
2002-121, May 15, 2002 |
§2036(a)
Family Limited Partnership
Note Receivable
|
4-9
|
Estate
of Fred O. Godley v.Commissioner, US Court of
Appeals for the Fourth Circuit, No. 01-1887,
April 15, 2002
|
Tax
Court Affirmed
Minority Discount
50% Interest
|
4-8
|
| Estate
of Paul Mitchell v. Commissioner, T.C. Memo
2002-98, April 9, 2002
(Affirmed - 9th Circuit) |
Remand
from 9th Circuit
Explanation of Valuation
Burden of Proof
Acquisition Value
Combined Discount for Lack of
Control and Marketability
|
4-7
|
| Estate
of William Adams v. Commissioner, T.C. Memo.
2002-80, March 28, 2002 |
S
Corporation
Tax Affecting Earnings
Mid-year Convention
Marketability Discount
|
4-6
|
Albert
and Christine Hackl v. Commissioner, 118 T.C.
No. 14, March 27, 2002
Affirmed by Seventh
Circuit |
Limited
Liability Company
Gift of Future Interest
Annual Gift Tax Exclusion
|
4-5
|
J.
C. Shepherd v. Commissioner, US Court of Appeals
for the Eleventh Circuit, No.
01-12250, February 28, 2002
|
Gift
on Formation
|
4-4
|
| Revenue
Procedure 2002-13 |
Stock
Options
Golden Parachute
|
4-3
|
| Estate
of Heck v. Commissioner, T.C. Memo. 2002-34,
February 5, 2002 |
Minority
Interest
S Corporation
Tax Affecting Earnings
Market Approach
Income Approach
Non-Operating Assets
|
4-2
|
Estate of Trompeter v. Commissioner, US Court of Appeals for the Ninth Circuit, Tax Ct. No. 11170-95, January 30, 2002
|
Subsequent
Event
Tax Court Explanation
Discount Rate
Reliance on Professionals
Fraud Penalty
|
4-1
|
For
Other Years Go To:
|
