Topic
Valuation
279 published works
PrawfsBlawg
Patent Injunctions and the Value of Technology Companies
Main Monday, May 15, 2006Patent Injunctions and the Value of Technology CompaniesSCOTUS issued an important patent opinion today in eBay v. MercExchange. (For a summary of the opinion, click here.)…
Wills, Trusts & Estates Prof Blog
Postmortem Sale of Securities
In Estate Planning and the Pending Deal: Lessons from the Merger Arbitrage Market, 31 ACTEC J. 338 (2006), Espen Robak (Senior Vice President in the New York City office of…
Wills, Trusts & Estates Prof Blog
Family Limited Partnerships and the Estate Tax
Reed W. Easton (Seton Hall University School of Businsess) has recently published his article Court Again Considers Estate Tax Implications of an FLP, 75 Prac. Tax. Strat. 152 (Sept. 2005). …
Wills, Trusts & Estates Prof Blog
Valuation of IRAs
The estate tax valuation of an IRA is not entitled to a discount for the income tax liability resulting when distributions are made to the beneficiaries according to the court…
Wills, Trusts & Estates Prof Blog
Trusts & Divorce
Marc A. Chorney, an attorney from Englewood Colorado, has recently published an article focusing on the trust-divorce interface entitled Interests in Trusts as Property in Dissolution of Marriage: Identification and…
Wills, Trusts & Estates Prof Blog
Valuation of Gifts
In Okerlund and Polack: How Probative Are Post-Gift Facts?, 105 Tax Notes 196 (Oct. 11, 2004), Prof. Wendy Gerzog explains that "while the Eighth Circuit and the Federal Circuit consider…
Wills, Trusts & Estates Prof Blog
Estate Tax Valuation
In Estate of Noble: Postdeath Sale is Best Indicia of Stock's Value, 106 Tax Notes 678 (Feb. 7, 2005), Prof. Wendy Gerzog discusses the Noble case which held that the…
Wills, Trusts & Estates Prof Blog
Family Limited Partnerships
Prof. Wendy Gerzog has recently published an article entitled How Do D'Ambrosio and Wheeler Fit Into the FLP Debate? 107 Tax Notes 387 (Apr. 18, 2005). Prof. Gerzog describes her…
The Trademark Blog
MANCHESTER UNITED and REAL MADRID Most Valuable Brands
Manchester United is the most valuable soccer brand. Real MAdrid was second. Via ESPN.