Successor Interests

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Rupa Marya v. Warner/Chappell Music Inc. - USDC, Central District of California, September 23, 2015

District court grants plaintiffs summary judgment, holding that defendants never acquired rights in and do not own valid copyright to lyrics of “Happy Birthday to You.” In 1893, the Hills assigned their rights to the...more

Real World: An Update from Dechert's London Finance and Real Estate Group - July 2015: Enforcement of Restrictive Covenants Under...

Under a building scheme, where restrictive covenants are imposed on the original plot owners within a development for the mutual benefit of the plots, subsequent owners may enforce those covenants against each other. In...more

The Family Buyout: Tips for Success

In the life cycle of a family business, one common event is the purchase by one or several family members of the interests in the business held by other family members. Because of the family relationships inherent in such...more

Fifth Circuit Court Reverses Tax Court Ruling on Fractional Interest Valuation Discounts

On September 15, the U.S. Court of Appeals for the Fifth Circuit reversed a 2013 Tax Court decision that had allowed only a nominal, 10% fractional interest discount for artwork included in a decedent’s estate....more

Some Valuation Observations Relating To LLC Interests

A recent Tax Court case addressed some interesting issues relating to the estate tax value of an LLC interest. Below is a summary of these issues....more

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