in the Interest of A.A.M., a Child

How courts have described this case

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

• finding that a postvaluation date comparable sale indicated what a prospective buyer was willing to pay for land with similar development potential and including that comparable in the determination of value
• “Both parties herein agree that the gift by Mrs. Ketteman to the corporation should be regarded as a gift to the shareholders of the corporation.”
• unaccepted offer to purchase land is not conclusive evidence of the value of the land
• mother’s transfer to closely held corporation of property in exchange for note of lesser value represented gifts to the other five shareholders of five-sixths the difference in values of the property transferred and the note the mother received
• mother's transfer to closely held corporation of property in exchange for note of lesser value represented gifts to the other five shareholders of five-sixths the difference in values of the property transferred and the note the mother received
• mother’s transfer to closely held corporation of property in exchange for note of lesser value represented gifts to the other five shareholders of five-sixths the difference in values of the property transferred and the note the mother received

Source: CourtListener parenthetical corpus (CC0).