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Cases

FCG Estate & Gift Tax Valuation E-Flash

The FCG Estate & Gift Tax Valuation E-Flashes are brief (usually 2-5 pages) analyses of court cases dealing with business valuation issues. Each E-Flash includes a summary of the case and an exploration of the valuation issues addressed by the court.

2010 Valuation Cases - EFlash Analysis

Eflash Issue - Title - Date - Citation

12:13 Whitehouse v. Commissioner, 8/30/10
Citation: No. 09-60085, Appeal from the United States Tax Court No. 12104-03, Filed August 10, 2010
Full text of Whitehouse Case

12:12 Holdner v. Commissioner, 8/23/10
Citation: T.C. Memo. 2010-175, Docket Nos. 10367-08, 10375-08, Filed August 4, 2010
Full text of Holdner Case

12:11 Cezar v. Commissioner, 8/19/10
Citation: T.C. Memo. 2010-173, Docket Nos. 30125-08, 30144-08, Filed August 4, 2010
Full text of Cezar Case

12:10 Estate of Jensen v. Commissioner, 8/16/10
Citation: T.C. Memo. 2010-182, Docket No. 25681-08, Filed August 10, 2010
Full text of Jensen Case

12:9 Hendrix v. United States, 8/10/10
Citation: No. 2:09-cv-132, United States District Court, Southern District of Ohio Eastern Division, Filed July 21, 2010
Full text of Hendrix Case

12:8 Sala v. United States, 8/5/10

Citation: No. 08-1333, United States Court of Appeals, 10th Circuit, July 23, 2010
Full text of Sala Case

12:7 Estate of Fortunato v. Commissioner, 5/27/10

Citation: T.C. Memo 2010-105, Docket No. 6937-07, May 12, 2010
Full text of Fortunato Case

12:6 Ludwick v. Commissioner, 5/20/10

Citation: T.C. Memo 2010-104, Docket Nos. 3281-08, 3282-08, May 10, 2010
Full text of Ludwick Case

12:5 Pierre v. Commissioner, 5/17/10
Citation: T.C. Memo 2010-106, Docket No. 753-07, May 13, 2010
Full text of Pierre Case

12:4 Ringgold Telephone Company v. Commissioner, 5/13/10
Citation: T.C. Memo 2010-103, Docket Nos. 22783-07, May 10, 2010
Full text of Ringgold Telephone Company Case

12:3 Holman v. Commissioner, 4/26/10
Citation: No. 08-3774, April 7, 2010
Full text of Holman Case

12:2 Shurtz v. Commissioner, 2/10/10
Citation: T.C. Memo 2010-21, February 3, 2010
Full text of Shurtz Case

12:1 Price v. Commissioner, 1/7/10
Citation: T.C. Memo 2010-2, January 4, 2010
Full text of Price Case

2009 Valuation Cases - EFlash Analysis

Eflash Issue - Title - Date - Citation

11:6 Estate of Black, 12/29/09
Citation: 133 T.C. No. 15, December 14, 2009
Full text of Black Case

11:5 Malkin v. Commissioner, 10/1/09
Citation: T.C. Memo. 2009-212, September 16, 2009
Full text of Malkin Case

11:4 Pierre v. Commissioner, 8/31/09
Citation: 133 T.C. No.2, August 24, 2009

Full text of Pierre Case

11:3 Garnett v. Commissioner, 6/30/09
Citation: 132 T.C. No. 19, Docket No. 9898-06, June 30, 2009

Full text of Garnett Case

11:2 Miller v. Commissioner, 6/5/09
Citation: T.C. Memo 2009-119, May 27, 2009

Full text of Miller Case

11:1 Litchfield v. Commissioner, 2/6/09
Citation: T.C. Memo 2009-21, January 29, 2009

Full text of Litchfield Case