· 3/1/2018

Metropolitan Government of Nashville & Davidson County, TN v. Jeremy Brittenum

Syllabus

This is an animal cruelty case. The circuit court entered an order finding Appellant guilty of numerous violations of the city's animal cruelty, animal hoarding and vaccinations ordinances. Because the trial court did not make sufficient findings of fact as required under Tennessee Rule of Civil Procedure 52.01, we vacate the trial court's judgment.

How courts have described this case

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

giving no effect to transfer of FLP shares \equal in value\ to $ 600,000 to trusts, when taxpayers instead reported on tax returns gift of 22.3-percent interest in FLP and argued at trial that true value of shares was lower than that reported in the transfer documents
\We do not disregard * * * [a] partnership because we have no reason to conclude from this record that a hypothetical buyer or seller would disregard it.\
“We do not disregard * * * [a] partnership because we have no reason to conclude from this record that a hypothetical buyer or seller would disregard it.”
in passing on the fair market value of certain property, the Court declined to consider testimony of an expert who opined solely as to the \fair value\ of that property
in passing on the fair market value of certain property, the Court declined to consider testimony of an expert who opined solely as to the “fair value” of that property
“We do not disregard * * * [a] partnership because we have no reason to conclude from this record that a hypothetical buyer or seller would disregard it.”

Source: CourtListener parenthetical corpus (CC0).

Judges: Judge Kenny Armstrong

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This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.