Cases are in PDF- If your browser blocks pdfs you will need to allow them for our website.
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 citation.
Read the important disclaimer at the bottom of this page regarding the content on this page as well as the Terms and Conditions of Use.*
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:
*Disclaimer: Inclusion of these business valuation and related cases, rulings and other items on this site does not constitute advice to be applied to any specific situation. No business valuation, tax, legal, financial, investment or any other advice or opinion of any kind is provided herein. Consult qualified, legal, accounting, tax, financial, business valuation and other advisors as are appropriate in dealing with a specific matter. Cases, IRS rulings, and valuation methodologies can change materially over time 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. In addition, the cases listed are not necessarily all cases or rulings on an issue and may not be the most current or inclusive of 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 page or any of the information on our website overall you agree to our Terms and Conditions of Use.