Essential Business Valuation Cases, IRS Revenue Rulings, Etc.

(Estates/Gifts, Divorce, Shareholder Disputes, Valuation Discounts, etc.)

Read Important Disclaimer At Bottom Regarding The Cases and Other Content on this Page, as Well as the Document in this Terms and Conditions of Use Link.*

Note- Case listings as shown here are not the formal legal cite. Wording is greatly simplified here for readability purposes. The actual pdf of the case in each link has the full cite.

Abbreviations:
1) US- United States
2) Ct- Court
3) Supr- Supreme
4) Chanc- Chancery
5) NC- North Carolina
6) SC- South Carolina
7) MA- Massachusetts
8) If a number is listed after a U.S. Court of Appeals case it is the circuit.

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*Disclaimer: Inclusion of these cases, rulings and other items on this site does not constitute advice to be applied to any specific situation. No valuation, tax, legal or any other advice or opinion of any kind is provided herein. Additionally, cases, IRS rulings, and valuation methodologies can change materially over time, including from when a case was issued and may no longer be valid. Furthermore, all cases involved specific facts and circumstances and may not be applicable to other facts and circumstances, purposes, jurisdictions, etc. Readers of these cases and other content on this site should seek the services of skilled and trained professionals. In addition, the cases listed are not necessarily all cases or rulings on an issue and may not be the most current or including all appeals. Finally, just because we have a case, ruling or other item here does not mean Banister Financial or its professionals necessarily agree with it! By downloading, reading or otherwise accessing any of the items on this website you agree to our Terms and Conditions of Use.

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