Charissa Keebaugh v. Warner Bros. Entertainment Inc.

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• recognizing that the discounted value of the partnership interest does not automatically constitute inadequate consideration
• agreeing that the dissipated value resulting from a transfer to a closely held entity does not automatically constitute inadequate consideration for section 2036(a
• agreeing that the dissipated value resulting from a transfer to a closely held entity does not automatically constitute inadequate consideration for section 2036(a
• holding of an untraded portfolio of marketable securities weighs against finding of a nontax reason for transfer of portfolio to a family limited partnership
• agreeing that the dissipated value resulting from a transfer to a closely held entity does not automatically constitute inadequate consideration for section 2036(a
• concluding without significant discussion that residence of executor controls in Federal estate tax case

Source: CourtListener parenthetical corpus (CC0).