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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.
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.
Active Vs. Passive Changes in Value
Tax Court S Corporation Business Valuation Controversy Begins:
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