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Founding Member
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Group, L.C.
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Full
Text Cases and E-Flash Summaries
Listed are the full-text of important Tax Court, Appeals Courts, and District Courts valuation
verdicts and our E-Flash summaries of those verdicts. We pride ourselves in posting Tax Court cases the day of release and providing a summary of those cases by the next business day. This is only a partial listing of the documents on our website. The site is fully searchable for the numerous documents not in the listing, including civil cases and revenue rulings.
A
complimentary subscription to the E-Flash is available.
Year
2005 Cases
| Full
Text |
Key
Words |
E-Flash
Summary |
|
Blount v. Commissioner, No 04-15013, United States
Court of Appeals for the Eleventh Circuit, October
31, 2005 |
Buy-Sell Agreement
Life Insurance Proceeds |
 7-6 |
|
Estate of
Kelley v. Commissioner, T.C. Memo 2005-235,
October 11, 2005 |
Limited Partnership
Marketable Securities
Discount for Lack of Control
Discount for Lack of Marketability |
7-5 |
|
Albert Strangi et al. v. Commissioner, No.
03-60992, United States Court of Appeals for the
Fifth Circuit, July 15, 2005 |
|
7-4 |
Estate of Jelke v. Commissioner, T.C. Memo
2005-131, May 31, 2005
(On
appeal - 11th Circuit) |
C Corporation
Built-in Gain
Marketable Securities
Discount for Lack of Control
Discount for Lack of Marketability |
7-3 |
|
Estate of Tehan v. Commissioner, T.C. Memo
2005-128, May 31, 2005 |
§2036(a) |
None |
|
Estate of Abraham v. Commissioner, US Court of
Appeals for the First Circuit, May 25, 2005 |
§2036(a) |
None |
|
Estate of Charles Porter Schutt v. Commissioner,
T.C. Memo 2005-126, May 26, 2005 |
§2036(a) |
None |
Santa Monica Pictures et al v Commissioner, T.C. Memo 2005-105, May 11, 2005
(On appeal - 2nd Circuit)
|
Daubert Challenge
NOL |
7-2 |
|
Estate of Austin Korby v. Commissioner, T.C. Memo
2005-103, May 10, 2005
(On appeal - 8th Circuit) |
§2036(a) |
None |
|
Estate of Eda Korby v. Commissioner, T.C. Memo
2005-102, May 10, 2005 |
§2036(a) |
None |
|
Estate of Helen M. Noble v. Commissioner, TCM
2005-2, January 6, 2005 |
Subsequent sale
Strategic Value |
7-1 |
|
Estate of Bongard v. Commissioner, 124 T.C. No. 8,
March 15, 2005 |
§2036(a) |
None |
|
Estate of Bigelow v. Commissioner, TCM 2005-65,
March 30, 2005 |
§2036(a) |
None |
For
Prior Years Go To:
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