Legal Opinion
Okerlund v. United States
United States Court of Federal Claims
Decided August 23, 2002No. Nos. 99-133T, 99-134TPublishedCited by 17 opinions
1Opinion of the Court
OPINION
WILSON, Judge.
This gift and income tax refund case came before the court for trial of two related issues: the fair market value of a minority nonvoting interest in Schwan’s Sale Enterprises, Inc. (“SSE”) as of December 31, 1992 and as of December 31, 1994. Upon consideration of the expert testimony and other evidence presented at trial, the Court holds that the fair market value of the SSE stock at issue on December 31, 1992 was $24.36 per share, and on December 31, 1994, was $19.77 per share.
BACKGROUND
Unless otherwise noted, the following facts are contained in the parties’ Joint…
2Cases cited26 opinions
- Daubert v. Merrell Dow Pharmaceuticals, Inc.Supreme Court of the United States · 1993
- Kumho Tire Co. v. CarmichaelSupreme Court of the United States · 1999
- Welch v. HelveringSupreme Court of the United States · 1933
- Helvering v. TaylorSupreme Court of the United States · 1935
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
21 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Action Marine, Inc. v. Continental Carbon Inc.Court of Appeals for the Eleventh Circuit · 2007
- Robert Griffin Julia Griffin v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 2003
- Heger v. United StatesUnited States Court of Federal Claims · 2012
- Albemarle Corporation & Subsidiaries v. United StatesUnited States Court of Federal Claims · 2014
- Estate of Noble v. Comm'rUnited States Tax Court · 2005
12 more not listed; retrieve them via the Exa API.