Publications
McNair, McLemore, Middlebrooks & Co., L.L.P.
Building Value – A quarterly business valuation newsletter for business owners and the professionals who advise them.
Volume 2, Issue 1 pdf file
Volume 2, Issue 2 pdf file
Supplemental Issue pdf file
Volume 3, Issue 1 pdf file
Volume 3, Issue 2 pdf file
Volume 3, Issue 3 pdf file
Volume 4, Issue 1 pdf file
Volume 4, Issue 2 pdf file

Estate and Gift Tax Valuation E-Flashes
– E-Flashes are brief analyses of court cases dealing with business valuation issues. Each E-Flash includes a summary of the case and an explanation of the valuation issues addressed by the court.

Estate and Gift Tax Valuation E-Flashes
2003
Estate and Gift Tax Valuation E-Flashes 2004
     
2002 Back to Top  
 Title – Date – Citation  
     
Okerlund v. U.S. 09/4/02
Citation: US Court of Federal Claims, Consolidated Nos. 99-133T & 99-134T, August 23, 2002
Estate of Dunn Appeal 08/5/02
Citation: US Court of Appeals for the Fifth Circuit, No. 00-60614, August 1, 2002
Estate of Strangi Appeal 06/20/02
Citation: US Court of Appeals for the Fifth Circuit, No. 01-60538, June 17, 2002
Estate of Bailey 06/18/02
Citation: T.C. Memo 2002-152, June 17, 2002
Kerr v. Commissioner Appeal 06/12/02
Citation: US Court of Appeals for the Fift Circuit, No. 00-60903, June 10, 2002
Polack v. Commissioner 06/11/02
Citation: T.C. Memo 2002-145, June 10, 2002
Estate of Harper 05/16/02
Citation: T.C. Memo 2002-121, May 15, 2002
Estate of Godley 04/15/02
Citation: US Court of Appeals for the Fourth Circuit, No. 01-1887, April 15, 2002
Estate of Mitchell 04/09/02
Citation: T.C. Memo 2002-98, April 9, 2002
Estate of Adams 03/28/02
Citation: T.C. Memo 2002-80, March 28, 2002
Hackl v. Commissioner 03/27/02
Citation: 118 T.C. No. 14, March 27, 2002
Shepard v. Commissioner 02/28/02
Citation: US Court of Appeals for the Eleventh Circuit, No. 01-12250, February 28, 2002
Estate of Heck v. Commissioner 02/05/02
Citation: T.C. Memo. 2002-34, February 5, 2002
Trompeter v. Commissioner 01/31/02
Citation: US Court of Appeals for the Ninth Circuit, Tax Ct. No. 11170-95, January 30, 2002
2003
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Title – Date – Citation
   
Kimbell Sr. v. United States 02/06/03
Citation: No. 7:01-CV-0218-R, United States District Court
for the Northern District of Texas
Technical Advice Memorandum 02/07/03
Citation: TAM 200303010, Release Date January 17, 2003
Estate of Natalie M. Leichter 03/07/03
Citation: T. C. Memo. 2003-66, March 6, 2003
Charles T. McCord, Jr. and Mary S. McCord 05/19/03
Citation: 120 T.C. No. 13, May 14, 2003
Estate of Helen A. Deputy 06/16/03
Citation: T.C. Memo 2003-176, June 13, 2003
Albert and Christine Hackl v. Commissioner 07/15/03
Citation: U.S. Court of Appeals for the 7th Circuit, July 11, 2003
Johann and Johanna Hess 08/22/03
Citation: T.C. Memo 2003-251, August 20, 2003
Clarissa W. Lappo v. Commissioner 09/05/03
Citation: T.C. Memo 2003-258, September 3, 2003
Peter S. Peracchio v. Commissioner 09/26/03
Citation: T.C. Memo 2003-280, September 25, 2003
Estate of Mildred Green v. Commissioner 12/31/03
Citation: T.C. Memo 2003-348, December 29, 2003

2004
Back to Top
Title – Date – Citation
Estate of Trompeter 02/06/04
Citation: T.C. Memo 2004-27, February 4, 2004
Estate of Lea K. Hillgren 03/04/04
Citation: T.C. Memo. 2004-46, March 3, 2004
Okerlund v. United States 04/15/04
Citation: United States Court of Appeals for the Federal Circuit, April 9, 2004
Estate of George A. Blount v. Commissioner 05/24/04
Citation: TC Memo. 2004-116, May 12, 2004
Kimbell v. United States 05/24/04
Citation: U.S. Court of Appeals for the Fifth Circuit, May 20, 2004
Mark and Michele Senda 07/14/04
Citation: T.C. Memo 2004-160, July 12, 2004
Estate of Thompson 08/11/04
Citation: T.C. Memo 2004-174, July 26, 2004
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