United States Federal Circuit

Court of Federal Claims did not err in finding that plaintiffs' tax liabilities should be assessed based on a valuation of $24.36 per share of minority stock in Schwan's Sales Enterprises, Inc. as of December 31, 1992.

Appellate Information

• Decided 04/09/2004
• Published 04/09/2004

Judges

• GAJARSA, Circuit Judge., Before MAYER, Chief Judge, CLEVENGER and GAJARSA, Circuit Judges.

Court

• United States Federal Circuit

Counsel

• For Appellant:
  
• Allen I. Saeks,Leonard, Street and Deinard, of Minneapolis, MN, argued for plaintiffs-appellants.


• For Appellees:
  
• Judith A. Hagley, Attorney, Tax Division, United States Department of Justice, of Washington, DC, argued for defendant-appellee.   With her on the brief were Eileen J. O'Connor, Assistant Attorney General;  and David English Carmack, Attorney.