by Royer Advisors | Dec 11, 2024 | Court Rulings, Valuations
Lucero v. United States The taxpayer sued the federal government for a refund, arguing she had overpaid income taxes on stock she had received as part of settling a lawsuit against her former employer. She initially relied on the value in the settlement agreement but...
by Royer Advisors | Dec 11, 2024 | Business Plans, Tax Planning
In recent years, energy-efficient tax breaks have enticed many manufacturers to “go green.” At the end of 2020, The Consolidated Appropriations Act (CAA) was enacted, which includes various provisions that expand and improve certain green tax breaks. Here...
by Royer Advisors | Dec 11, 2024 | Court Rulings, Valuations
Hartman v. BigInch Fabricators & Construction Holding Co., Inc. Last year, in a compelled buyout, the Court of Appeals sided with the departing minority shareholder when it found discounts did not apply in a closed-market sale. In a freshly minted decision, the...
by Royer Advisors | Dec 11, 2024 | IRS Regulation
Just weeks before President Biden took office, the Trump administration took action to change how employers determined independent contractor status. Now, the U.S. Department of Labor (DOL) is rescinding those regulations, returning the country to the guidelines set...
by Royer Advisors | Dec 11, 2024 | Court Rulings, Divorce Litigation, Valuations
Marshall v. Marshall Instead of facilitating a resolution, a separation agreement between the divorcing spouses led to a protracted lawsuit. The issue was how to determine alimony where the owner spouse had an interest in a pass-through entity and the agreement was...
