Sammy Hagar, the rock legend and former Van Halen frontman, made $80 million in 2007—not from music, but from his tequila brand, Cabo Wabo. Initially hesitant to sell, he accepted an $80 million offer for an 80% stake, far surpassing…
Gerry W. Beyer
Gerry W. Beyer Blogs
Blog Authors
Latest from Gerry W. Beyer
Article: The Unworthy and the Ungrateful: On the Mirroring Legal Patterns of France, Québec, and Romania
Mircea Dan Bob (Law School, “Babes-Bolyai” University of Cluj-Napoca) and Anthony Murphy (Ovidius University of Constanţa) recently published, The Unworthy and the Ungrateful: On the Mirroring Legal Patterns of France, Québec, and Romania, 2024. After initially borrowing the unworthiness-ingratitude pairing…
Tiered Discounts – Theory and Tax Court Record
When it comes to business valuation for estate or gift tax purposes, there is perhaps no single topic that evokes stronger opinions than tiered discounts. Taxpayers love them and the IRS hates them. Situations giving rise to tiered discounts are…
Pace Law School Seeks Trusts & Estates Faculty
For expedited consideration, please apply by Tuesday, February 11, 2025 at the latest. Elisabeth Haub School of Law at Pace University Faculty Hiring Announcement – Trusts & Estates The Elisabeth Haub School of Law at Pace University, located just outside…
Article: Charities and politics: where did we go wrong?
Jane Calderwood Norton (University of Auckland – Faculty of Law) and Matthew Harding (University of Melbourne – Law School) recently published, Charities and politics: where did we go wrong?, 2025. Provided below is an Abstract: This paper examines a long-standing…
Prof. Jeff Cooper’s Newest Novel, "The Final Account," Published!
I am excited to report that Prof. Jeff Cooper’s (Quinnipiac University) sequel to his first novel, After the Fact, was recently released! Jeff’s new novel, The Final Account, has the following description: Jack Collins’s upstart law firm is struggling to…
Wealthy Britons gift more money over inheritance tax fears
Affluent Britons are increasingly gifting money to family members amid concerns that Rachel Reeves may introduce stricter inheritance tax (IHT) policies. Wealth managers report a rise in gifting and tax planning since the October Budget, which included plans to tax…
Sinéad O’Connor leaves $1.7M to her kids, urges them to ‘milk’ sales of her music as her final wishes are revealed
Sinéad O’Connor reportedly left all $1.7 million of her estate to her children after her 2023 death, probate records obtained by the US Sun reveal. Though, after the payment of debts, funeral costs and legal fees, the figure was reduced…
66th Anniversary of the Day the Music Died
Writing this blog from Lubbock, Texas, today is especially significant as the 66st anniversary of the plane crash that killed Buddy Holly (a Lubbock native), Ritchie Valens, The Big Bopper (Jiles Perry Richardson, Jr.), and the plane’s pilot. Like most…
Article: equity is not Equity
Lionel Smith (Oxford University Faculty of Law) and Alexandra Popovici (Université de Sherbrooke) recently published equity is not Equity, 2023. Provided below is an Abstract: Like many before us, we will use ‘Equity’ to refer to Maitland’s Equity: the body…