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Founding Member
Financial
Consulting
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
2004 Cases
| Full
Text |
Key
Words |
E-Flash
Summary |
|
Betsy T. Turner, Executrix of the Estate of
Theodore Thompson, Deceased v. Commissioner (No.
03-3173) (United States Court of Appeals for the
Third Circuit), September 1, 2004 |
2036(a) |
 6-9 |
|
Estate of Thompson, T.C. Memo 2004-174, July 26,
2004
(on appeal - 2nd Circuit) |
Capitalization Rate
Appraiser Competence
Lack of Control
Lack of Marketability
Understatement Penalty |
6-8 |
Mark and Michele Senda, T.C. Memo 2004-160, July
12, 2004
Affirmed- 8th Circuit |
§2511
Indirect gifts |
6-7 |
|
Kimbell v. United States, U.S. Court of
Appeals for the Fifth Circuit, May 20, 2004 |
§2036 |
6-6 |
Estate of Blount, T.C. Memo 2004-116, May 12, 2004
Partially aff'd and partially reversed -11th Circuit |
§2703
Non-operating assets
Life insurance proceeds |
6-5 |
|
Okerlund et al v. United States, United States
Court of Appeals for the Federal Circuit, April 9,
2004 |
Subsequent events
Stock redemption agreement
|
6-4 |
The Charles Schwab Corporation and Subsidiaries,
122 T.C. No. 10
March 9, 2004 |
Identifiable
intangible assets
Brokerage accounts
Useful life
|
6-3 |
|
Estate of Lea K. Hillgren, T.C. Memo. 2004-46,
March 3, 2004 |
§2036
Business Loan Agreement
Business purpose
Discount for lack of voting rights
Discount for lack of control
Discount for lack of marketability
|
6-2 |
Estate of Trompeter, T.C. Memo 2004-27, February
4, 2004
Partially aff'd and partially reversed -9th Circuit |
Ninth Circuit remand
Preferred stock
Discount rate
Compounding
Discount for lack of marketability
Market in which assets are sold
|
6-1 |
For
Other Years Go To:
|
