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Founding Member
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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
2003 Cases
| Full
Text |
Key
Words |
E-Flash
Summary |
|
Estate of Mildred Green, T.C. Memo 2003-348,
December 29, 2003 |
Bank Holding Company
Discount for Lack of Control
Discount for Lack of Marketability
|
 5-12 |
|
Peter S. Peracchio, T.C. Memo 2003-280, September
25, 2003 |
FLP
Marketable
Securities
Discount for Lack of Control
Discount for Lack of Marketability
Closed End Mutual Funds
|
5-11 |
|
Clarissa W. Lappo, T.C. Memo 2003-258, September
3, 2003 |
FLP
Asset Approach
Discount for Lack or Marketability
REIT data
Bajaj Study
|
5-10 |
|
Johann and Johanna Hess, T.C. Memo 2003-251,
August 20, 2003 |
DCF Approach
Covenant Not to Compete
Gift Tax
Cyclical Business
Reasonably Foreseeable
|
5-9 |
|
Albert and Christine Hackl v. Commissioner, U.S.
Court of Appeals for the 7th Circuit, July 11,
2003 |
Future Interest
Annual Gift Tax Exclusion |
5-8 |
|
Estate of Helen A. Deputy, T.C. Memo 2003-176,
June 13, 2003 |
Minority Discount
Marketability Discount
Intangible Assets
Capitalization Rate
Burden of Proof
|
5-7 |
Estate of Albert Strangi, T.C. Memo 2003-145, May
20, 2003
Affirmed - 5th Circuit |
IRC
§2036 |
5-6 |
Charles T. McCord, Jr. and Mary S. McCord, 120 T.C. No.
13, May 14, 2003
Appealed to 5th Circuit.
Argued May 2004. Current status unknown. |
Minority Discount
Marketability Discount
Pre-IPO Studies
Formula Clause
Charitable Donation
|
5-5 |
| Estate
of Natalie M. Leichter, T.C. Memo 2003-66, March
6, 2003 |
Key Employee
Excess Working Capital
Liquidation Value
Appraiser Errors
Negative Goodwill
|
5-4
|
Raymond
J. Martin, et al., Plaintiffs v. Martin Bros.
Container & Timber Products Corp., et al.,
Defendants, United States District Court for the
Northern District of Ohio, Western Division,
Case No. 3:00CV7642
|
Ohio Civil Case
Built-in Gains Tax
|
5-3
|
David
A. Kimbell Sr., et al. v. United States, No.
7:01-CV-0218-R, United States District Court for
the Northern District of Texas
Vacated and Remanded - 5th Circuit |
IRC
§2036
Family Limited Partnership
Bona Fide Sale
Retained income or Rights
|
5-2
|
| TAM
200303010, Released January 17, 2003 |
Marketability Discount
Accrued Interest
Series E US Savings Bonds
|
5-1
|
For
Other Years Go To:
|
