Determining how and when to start a business is hard. Deciding how and when to leave it can be even harder. As many of you may remember, singer Paul Simon said there are 50 ways to leave a lover. If you are a business owner thinking about how to leave your business you really only […]
By: Marsha Golgart & John Warrillow On June 1, 2011, both Floyd’s Coffee Shops in Portland, Oregon were busier than usual. The regulars were elbowed out of the way by new customers visiting the store for the first time to redeem their coupon and get $10 worth of coffee for $3. This tempting offer was […]
Estate of Louise Paxton Gallagher, Deceased, F. Gordon Spoor, Personal Representative v. Commissioner of Internal Revenue, TC Memo 2011-148 Filed June 28, 2011, and Supplemental Memorandum Opinion issued October 11, 2011. The Facts: Ms. Gallagher owned 3,970 units of Paxton Media Group, LLC (“PMG”), at the time of her death on July 5, 2004. As […]
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