BVR XXIX - Volume 68, No.I
Article: Two Challenging Valuation Issues - And What We Are Doing About
Them
Cases:
Stone: 2007 U.S. Dist. LEXIS 5864. Filed August 10, 2007.
Gimbel: T.C. Memo. 2006-270. Filed December 19, 2006.
Litman/Diener: Nos. 05-956T,-951T&06-285T. Filed August 22, 2007.
Jelke: No. 05-15549 (11th Cir. 11/15/07) |
BVR XXVIII - Volume 67, No.I
Article: S Corporation Redux: Tax Affecting S Corporation Earnings
Cases:
Dallas: T.C. Memo. 2006-212. Filed September 28, 2006.
McCord: 461 F.3d 614 (5th Cir 2006). Filed August 22, 2006.
Kohler: T.C. Memo. 2006-152. Filed July 25, 2006.
Huber: T.C. Memo. 2006-96. Filed May 9, 2006.
Amlie: T.C. Memo. 2006-76. Filed April 17, 2006.
Temple: 97 AFTR 2d 2006-1649. Filed March 10, 2006. |
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BVR XXVII - Volume 66, No.I
Article: Living in Interesting Times
Cases:
· Kelley (T.C. Memo. 2005-235.)
· Bongard (124 T.C. No.8.)
· Jelke (T.C. Memo. 2005-131.)
· Schutt (T.C. Memo. 2005-126.)
· Strangi IV (417 F.3d 468 (5th Cir. 07/15/2005.)
· Noble (T.C. Memo 2005-2.)
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BVR XXVI - Volume 65, No.I
Article: Appraisers: Tutored by
the Tax Court
Cases:
· Thompson (2004 Wl 1933613.)
· Senda (T.C. Memo. 2004-160.)
· Kimbell (93 AFTR 2d 2004-2400.)
· Blount (T.C. Memo 2004-116.)
· Smith III (94 AFTR 2d 2004-5283 (DCPA).)
· Hillgren (T.C. Memo 2004-46.)
· Abraham (T.C. Memo 2004-39.)
· Green (T.C. Memo 2003-348.)
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BVR XXV - Volume 64, No.I
Article: "Good News"
(Karmazin Settlement)
Cases:
· Strangi (T.C. Memo 2003-145)
· McCord (120 T.C. No. 13)
· Lappo (T.C. Memo 2003-258)
· Peracchio (T.C. Memo 2003-280)
· Stone (T.C. Memo 2003-309) |
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BVR XXIV - Volume 63, No.I
Article: "The Fifth
Circuit's View Of Business Appraisers"
Cases:
· Hackl (118 T.C. No.14)
· Harper (T.C. Memo 2002-121)
· Fontana (118 T.C. No. 16)
· Thompson (T.C. Memo 2002-246)
· Dunn (301 F.3d 339) |
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BVR
XXIII - Volume 62, No.I
Article: "Looking Ahead"
Cases:
· Dailey (T.C. Memo 2001-263)
· True (T.C. Memo 2001-167)
· Simplot (249 F.3d 1191, 87 A.F.T.R.2d 2001-2165)
· Mitchell (250 F.3d 696, 87 A.F.T.R.2d 2001-2043)
· Adams (218 F.3d 383)
· Kaufman (243 F.3d 1445, 87 A.F.T.R.2d 2001-1250)
MPI Expands Our Services: The New FASB Statements |
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BVR
XXII - Volume 61, No. II
Article: "Survivor - The Limited Partnership
Challenge"
Cases:
· Jones (116 T.C. No. 11)
· Strangi (115 T.C. No. 35)
· Knight (115 T.C. No. 36)
IRA VALUATIONS: Estate Taxes |
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BVR XXI
- Volume 61, No.I
Article: "Who Wants To Be A Valuation Expert?"
Cases: · DiSanto (T.C. Memo 1999-421)
· Borgatello (T.C. Memo 2000-264)
· Adams (86A.F.T.R.2d 99-10497)
· Shepherd (115 T.C. No. 30)
· Church (85 AFTR2d Par.2000-428)
· Kerr (113 T.C. No. 30)
· Reichardt (114 T.C. No. 9) |
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BVR XX
- Volume 60, No I
Article: "These Are The Good Old Days"
Favorable environment for taxpayers with strong appraisals
Cases:
· Smith (T.C. Memo 1999-368)
· Gross-Linneman (T.C. Memo 1999-254)
· Simplot (112 T.C. No.13)
· Davis (110 T.C. No.35)
· Eisenberg (No. 97-4331)
· Jameson (T.C. Memo 1999-43)
· Mellinger (112 T.C. No.4)
· Nowell (T.C. Memo1999-15)
· Adams (83 A.F.T.R. 2d 99-1887)
· Kaufman (T. C. Memo 1999-119) |
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BVR
XIX - Volume 58, No.I
Article: "The Judgement of Judges v.
The Expertise of Experts: Qui Sunt Victors?"
Cases:
· Schauerhamer (T.C. Memo 1997-272)
· Eisenberg (T.C. Memo 1997-483)
· Wright (T.C. Memo 1997-53)
· Barge (T.C. Memo 1997-188)
· Mitchell (T.C. Memo 1997-461)
Recent TAMS:
· TAM 9719001(Publ. 5/9/97)
· TAM 9725032 (Publ. 6/20/97)
· TAM 9719006 (Publ. 1/14/97)
· TAM 9723009 (Publ. 2/24/97) |
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BVR
XVIII - Volume 57, No.II
Articles:
· "Changes to S Corporation Rules"
· "Family Limited Partnerships and Valuation:
Some Commonly Asked Questions"
Cases:
· Barudin (T.C. Memo 1996-395)
· McClatchey (106 T.C. No.9)
· Scanlan (T.C. Memo 1996-331)
· Bonner (84 F.3d 196(CA5 1996)
· Wheeler (77AFTR 2d 96 (1995 DC TX))
· Cloutier (T.C. Memo 1996-49) |
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BVR
XVII
Article: "Accounting Standards and Valuation - Stock
Options"
Cases:
· McLendon (Court of Appeals No. 94-40584)
· Mandelbaum (T.C. Memo 1995-255)
· McCormick(T.C. Memo 1995-371)
· Frank (T.C. Memo 1995-132)
· Trenchard (T.C. Memo 1995-121)
Of Special Interest: AFHE Association |
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BVR
XVI
Article:"Estate Planning and Valuation"
Cases:
· Luton (T.C. Memo 1994-539)
· Lauder (T.C. Memo 1992-736)
· Meyer (Court of Appeals No. 676, 93-6171)
Recent TAMs: 9436005, 9432001 |
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BVR XV
Article: "Family Limited Partnerships and
Valuation"
Cases:
· Ford (T.C. Memo 1993-580)
· Hutchens (T.C. Memo 1993-600)
· Jung (101 T.C. No. 28)
· "Kroy" (89-CIV-8361, SDNY)
· "Pacific Architects"
(U.S. Dist.Ct. Central Dist. of CA No.CD91-145 DT) |
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BVR
XIV
Article: "Minority Interest, Fractional Interest
and
Marketability Discounts for Interests in
Real
Estate: The LeFrak Case"
Tax Tip: "Charitable Giving in Estate Planning"
Cases:
· Lauder (T.C. Memo 1992-736 (64 TCM 1643)
· Gray (T.C. Memo 1993-334)
· Bennett (T.C. Memo 1993)
· Newark Ledger (113 SCt 1679 (1993)
· Levin (986 F2d 91 (4th Cir. 1993)
Recent TAM: 9336002 |
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BVR
XIII
Subject:
· "Intrafamily Tax Planning Under Chapter 14"
· Beneficial Prevailing Rates
· The Subtraction Method of Valuation
· Section 2701 Checklist |
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BVR
XII
Subjects:
· "Recession Discounts for Real Estate Companies"
· "Conglomerate Shareholders Awarded 331% Premium"
· Tax Planning Tip: Chapter 14 Regulations and Valuation Cases:
· Moore(T.C. Memo 1991-546)
· Campbell (T.C. Memo1991-615)
· Berg (T.C. Memo 1991-279)
· Feuchter (T.C. Memo 1992-97)
· Pillsbury (T.C. Memo 1992-425)
· Mueller (T.C. Memo 1992-284)
· Friedberg (T.C. Memo 1992-310)
· Ansan Tool (T.C. Memo 1992-121)
· Rapid American v. Harris (603 A.2d 796)
· Harris v. Rapid-American (1992 WL 9614 (Del.Ch.) |
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BVR XI
Subjects:
· "The Impact of Unrealized Capital Gains"
· "Revenue Reconciliation Act of 1990"
· Tax Planning Tip
Cases:
· Newhouse (94 T.C. 193 (1990)
· Smith (94 T.C. 872 (1990)
· Prince (T.C. Memo 1991-208 (1991)
· Berg (T.C. Memo 1991-279 (1991) |
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BVR X
Subject:
· "Loss of a key employee: effect on stock valuation"
· "Valuation of a venture capital company"
Cases: · Feldmar (56 T.C.M. 118 (1988)
· Rodriguez (56 T.C.M. 1033 (1989)
· Krapf (89-2 USTC par.9448 (U.S. Claims Court 1989) |
