Restricted Stock

• Gimbell (US Tax Ct)
• Mellinger (US Tax Ct)
• Murphy (US Dist. Ct) (Restricted Assets in FLP)
  

Built In Gains

• Bolton (US Ct. App)
• Borgatello (US Tax Ct)
• Dunn (US Court App)
• Jelke (US Tax Ct)
• Jelke (US Ct. App)
• Jensen (US Tax Ct)
• Litchfield (US Tax Ct)
  

Buy-Sell Agreements

• Newhouse (US Tax Ct)
  

Covenants Not to Compete

• Hess (US Tax Ct)
  

Cyclical Industries

• Hess (US Tax Ct)
  

DCF Method

• Hess (US Tax Ct)
• Sunbelt Beverage (DE Chanc. Ct)
  

Defined Value Clauses

• McCord (US Ct. App., 5th)
• Petter (US Tax Ct)

Expert Testimony
Cases (Federal)

• Daubert v. Merrill Dow (US Supreme Court)
• Kumho Tire v. Carmichael (US Supreme Court)
  

Family Limited Partnerships, LLCs

• Dailey (US Tax Ct)
• Estate of W.W. Jones (US Tax Ct)
• Hackl (US Ct. App)
• Hackl (US Tax Ct)
• Holman (US Ct. App)
• Kelley (US Tax Ct)
• Kerr (US Tax Ct)
• Kimball (US District Court)
• Kimbell (US Ct. App. 5th- Circuit)
• Knight (US Tax Ct)
• Lappo (US Tax Ct)
• Murphy (US Dist. Ct)
• Peracchio (US Tax Ct)
• Rosen (US Tax Ct)
• Senda (US Ct. App, 8th Cir)
• Strangi (US Ct. App)
• Strangi (US Tax Court)
• Turner (US Ct. App.)
  

Fair Market Value vs. Strategic Value

• Noble (US Tax Ct)
• Dunlop v. Commissioner (US Tax Ct)
  

Key Person

• Furman (US Tax Ct)

• Martin Ice Cream (US Tax Ct)

Life Insurance

• Blount (US Tax Ct)
• Blount (US Ct. App.)
  

Marketability Discounts

• Barnes (US Tax Ct)
• Green (US Tax Ct)
• Koblick (US Tax Ct)
• Lappo (US Tax Ct)
• Mandelbaum (US Tax Ct)
• McCord (US Tax Ct)
• McCord (US Ct. App., 5th)

• Mitchell (US Ct. App, 9th Cir)
• Peracchio (US Tax Ct)

Minority Interests

• Barnes (US Tax Ct)
• Koblick (US Tax Ct)
• McCord (US Ct. App.)
• Mitchell (US Ct. App, 9th Cir)
• Newhouse (US Tax Ct)

Need for Accredited Appraiser

• Kohler (US Tax Ct)
  

Past Transactions as Evidence of Value

• Huber (US Tax Ct)
• Kaufman (US Ct. App)
• Kaufman (US Tax Ct)
  

Poorly Supported Valuation

• Kaufman (US Ct. App)
• Kohler (US Tax Ct)
  

Prearrangements Defeat Discounts

• Koblick (US Tax Ct)
  

Public Co. Selection

• Estate of Joyce V. Hall (US Tax Ct)
  

Reasonable Compensation

• Exacto Spring (US Court of Appeals)
• Multi-Pak (US Tax Ct)
• Weschler (US Tax Ct)

Restricted Stock Options

• Littman (US Ct Fed. Claims)

Revenue Rulings and Revenue Procedures- Valuation (IRS)

• Revenue Procedure 2003-68 (stock option valuation safe harbor)
• Revenue Ruling 59-60 (valuation of closely held business for gift, estate and other tax purposes)
• Revenue Ruling 68-609 (excess earnings valuation method)
• Revenue Ruling 77-287 (restricted stock)
• Revenue Ruling 83-120 (valuation of preferred stock)
• Revenue Ruling 93-12 (end of family attribution in minority share valuation)
  

Section 754 Election Impact on Value

• Estate of W.W. Jones (US Tax Ct)

Shareholder Disputes and Dissenting Shareholders
Cases (Delaware)

• Delaware Radiology Open MRI v. Kessler (DE Chanc. Ct)
• Global GT LP et al v. Golden Teleocm, Inc. (DE Chanc. Ct)- deals with cost of capital, discount, capitalization rates

Special Valuation Rules, Internal Revenue Code

• Chapter 14

Specific Company Risk Premium in Rate of Return

• Sunbelt Beverage (DE Chanc. Ct)

Subchapter S Corporation Valuations

• Adams (US Tax Ct)
• Bernier v. Bernier (MA Supr. Ct) (Family Law)
• Dallas (US Tax Ct)
• DE Radiology Open MRI v. Kessler (DE Chanc. Ct)
• Gross (US Tax Ct)
• Gross (US Court of App)
• Heck (US Tax Ct)
• Sunbelt Beverage (DE Chan. Ct)

Valuation Report Content and Related Requirements

• IRS Adequate Disclosure Requirements (gifts)
• IRS Valuation Report Standards and Requirements

Voting, Non-Voting

• Simplot (US Tax Ct)
• Simplot (U.S. Court App)