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IRS Strains to Prove Goodwill in Like-Kind Exchange

Deseret Management Corp. v. United States, 2013 U.S. Claims LEXIS 987 (July 31, 2013) IRS discovers…

New Tax Court Cases may Impact Estate & Gift Tax Valuations

There are two recent Tax Court cases that may impact estate and gift business valuations, the…

Buy-Sell Agreement Fuels War over Workable Stock Appraisal Method

Sullivan v Troser Management, Inc., 2013 N.Y. App. Div. LEXIS 1641 (March 15, 2013) In nearly…

How Much Is A Breaching Partner Worth?

When you operate a business with another person, New York considers you to be in a…