JLP&CO.LLC: TRUSTS & ESTATES CASE ALERTS

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T&E ALERTS.
This service selects court decisions relevant to business valuation;
while most are in the gift/estate tax area, quite a few relate to minority shareholder issues.Subscribe free of charge below !

2010 Click here for our E-Mail Alert on the Delaware Court of Chancery latest shareholders' right decision in re Sunbelt Beverage Corp Shareholder Litigation

2010 Click here for our E-Mail Alert on the U.S. Tax Court's estate tax decisions in Estate of Black and Estate of Shurtz v. Commissionner.

2009 Click here for our E-Mail Alert on the District Court estate tax decision in Keller v. U.S. and the U.S. Tax Court gift tax decision in Pierre v. Commissionner.
Click here for our E-Mail Alert on the U.S. Tax Court estate tax decision regarding a securities FLP which passed the IRC 2036(a) test in Estate of Miller v. Commissionner.

Click here for our E-Mail Alert on a Tennesse appeals Court reversing the lower Court's interpretation of the ambiguous wording of a buy-sell provision in Gremillion MD v. Nashville Gastrointestinal.

Click here for our E-Mail Alert on the U.S. Tax Court decision of January 29, 2009 in Estate of Litchfield v. Commissionner.
2008 Click here for our E-Mail Alert on the U.S. Tax Court decision of September 29, 2008 in Gross v. Commissionner.
Click here for our E-Mail Alert on the U.S. District Court [district of Maine] decision of July 23, 2008 in Alexander Baldwin v. John Bader [Value of guarantees; minority shareholder litigation.]
Click here for our E-Mail Alert on the U.S. Tax Court decision on May 27, 2008 in Thomas Holman and Kim Holman v. Commissionner.
Click here for our E-Mail Alert on the U.S. Tax Court decision on May 5, 2008 in Jane Z. Astleford v. Commissionner.
Click here for our E-Mail Alert on the U.S. Tax Court decision on March 26, 2008 in Estate of Anna Mirowski v. Commissionner.

2007 Click here for our E-Mail Alert on the November 15, 2007 estate tax 11th Circuit appeal decision in Estate of Frazier Jelke, III v. Commissioner.>
Click here for our E-Mail Alert on the September 14, 2007 estate tax 9th Circuit appeal decision in Estate of Viginia A. Bigelow v. Commissioner.
Click here for our E-Mail Alert on the April 30, 2007 estate tax decision of the U.S. Tax Court in Estate of Hilde E. Erickson v. Commissioner.>

2006 Click here for our E-Mail Alert on the September 28, 2006 gift tax decision of the U.S. Tax Court in Robert Dallas v. Commissioner.>

Click here for our E-Mail Alert on the August 22, 2006 decision of the U.S. Courts of Apppeals for the 5th Circuit in Successors of Charles McCord v. Commissioner.

Click here for our E-Mail Alert on the May 18, 2006 decision of the Chancery Court of Delaware in Gesoff v. IIC Industries, Inc..>
Click here for our E-Mail Alert on the June 1, 2006 decision of the U.S. Tax Court in Estate of Lillie Rosen v. Commissioner.
Click here for our E-Mail Alert on the April 26, 2006 decision of the Delaware Court of Chancery Delaware Open MRI Radiology Associates, P.A. v. Kessler. Note: this is shareholders' dispute decision under the Delaware fair value statutes.
Click here for our E-Mail Alert on the March 10, 2006 decision of the U.S. District Court for the Eastern District of Texas, Lufkin division Temple v. United States

Click here for our E-Mail Alert on the April 17, 2006 decision of the U.S. Tax Court Estate of Amlie v. Commissioner [IRC 2703 on restrictive agreements; fractional real estate discounts.]
Click here for our E-Mail Alert on the January 13, 2006 decision of the U.S. District Court for the Northern District of Taxas, Dallas Division in Robertson v. United States.

2005 Click here for our E-Mail Alert on the July 26, 2005 and September 20, 2005 U.S. Tax Court Estate of Schutt and Estate of Kolczynki decisions.

Click here for our E-Mail Alert on the October 11, 2005 U.S. Tax Court Estate of Kelley decision

Click here for our E-Mail Alert on the July 15, 2005 U.S. Appeals Court for the 5th Circuit decision on theStrangi estate tax matter on review from the U.S. Tax Court. [IRC 2036(a.)]

Click here for our E-Mail Alert on the May 31, 2005 U.S. Tax Court Jelke estate tax decision. [BIG discount; lack-of-control discount; lack-of marketability discount; C corporation owning securities portfolio.]

Click here for our E-Mail Alert on the March 15, 2005 U.S. Tax Court Bongard estate tax decision. [IRC Section 2036.]
Click here for our E-Mail Alert on the U.S. Supreme Court's decision to make the U.S. Tax Court's Special Trial Judges reports available. [T&E Alert dated 3/08/05.]
Click here for our E-Mail Alert on the valuation rules proposed by the Joint Committee on Taxation [T&E Alert dated 2/14/05.]
Click here for a presentation made March 17, 2005 to the joint New York City and Long Island, NY Chapters of ASA on the JCT proposal.
Click here for our E-Mail Alert on the Noble estate tax decision by the U.S. Tax Court [T.C. Memo 2005-2 filed January 6, 2005.]
2004 Click here for our E-Mail Alert on the Thompson(s) estate tax decisions by the U.S. Tax Court [T.C. Memo 2004-174 filed July 26, 2004] and 3rd Circuit appeal filed September 1, 2004

Click here for our E-Mail Alert on the Kimbell estate tax appeal decision by the U.S. Appeals Court for the 5th Circuit filed on May 24, 2004

2003 Click here for our E-Mail Alert on the Lappo and Peracchio gift tax cases [respectively T.C. Memos 2003-256 and 2003-280 filed on September 3, 2003 and September 25, 2003.]
Click here for our E-Mail Alert on the Stone estate tax case [T.C. Memo 2003-309 filed on November 7, 2003.]

Subscribe here to our T & E ALERTS.

HERE ARE THE OPINIONS:

Click here for a copy of the Delaware Court of Chancery shareholder dispute opinion in Sunbelt Beverage Corp Shareholder Litigation.

Click here for a copy of the U.S. Tax Court decision in Estate of Samuel Black v. Commissioner.
Click here for a copy of the U.S. Tax Court decision in Estate of Charlene Shurtz v. Commissioner.
Click here for a copy of the U.S. District Court decision in Estate of Keller v. United States.

Click here for a copy of the U.S. Tax Court decision in Pierre v. Commissionner .

Click here for a copy of the Tennessee Appeals Court decision in Gremmillion MD v. Nashville Gastrointestinal. Click here for a copy of the Tennessee Appeals Court decision in Gremillion MD v. Nashville Gastrointestinal.

Click here for a copy of the U.S. Tax Court decision in Estate of Miller v. Commissionner .

Click here for a copy of the Tennessee Appeals Court decision in Gremmillion MD v. Nashville Gastrointestinal.

Click here for a copy of the Litchfield U.S. Tax Court 2009 estate decision
Click here for a copy of the Gross U.S. Tax Court 2008 gifting decision
Click here for a copy of the Baldwin-Bader U.S. District Court decision on minority shareholders/value of gaurantees.
Click here for a copy of the Holman U.S. Tax Court gifting decision
Click here for a copy of the Astleford U.S. Tax Court gifting decision
Click here for a copy of the Mirowski U.S. Tax Court decision

Click here for a copy of the Jelke 11th Circuit Appeals decision
Click here for a copy of the Bigelow 9th Circuit Appeals decision
Click here for a copy of the Erickson estate tax Tax Court decision by the U.S. Tax Court
Click here for a copy of the Dallas gift tax Tax Court decision by the U.S. Court

Click here for a copy of the McCord appeals decision by the U.S. Court of Appeals for the 5th Circuit [reversing and remanding to the Tax Court.]

Click here for a copy of the Gesoff squeeze-out merger decision in Delaware's Chancery Court.

Click here for a copy of the Estate of Rosen decision.
Click here for a copy of the Delaware Open MRI shareholders dispute decision by the Delaware Court of Chancery.
Click here for a copy of the Temple gift tax decision.
Click here for a copy of the Estate of Amlie decision [IRC2703, fractional real estate discounts].
Click here for a copy of the Robertson GST tax decision.
Click here for a copy of the Schutt estate tax decision.
Click here for a copy of the Kolczynski estate tax decision.
Click here for a copy of the Kelley estate tax decision.
Click here for the Strangi appeals court decision on the website of the court of appeals
Click here for a copy of the Jelke estate decision.
Click here for a direct link to the Bongard estate decision on the website of the Court.
Click here for a direct link to the Thompson estate tax decision on the website of the Court.
Click here for a direct link to the Noble estate tax decision on the website of the Court.
Click here for a direct link to the Thompson estate tax appeals decision on the website of the Court.
Click here for a direct link to the Lappogift tax decision on the website of the Court.
Click here for a copy of the Kimbell estate tax appeals decision.
Click here for a direct link to the Peracchio gift tax decision on the website of the Court.
Click here for a direct link to the Stone estate tax decision on the web site of the Court.
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J.L. PIERSON & CO. LLC
Business Valuation : NY, NJ , CT, etc.
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Revised --5/14/10