Case Law Index Business Organizations

January 1, 2002 – March 1, 2011

 

This index provides a comprehensive though not necessarily exhaustive compilation of reported and unreported federal and state court decisions involving Business Organizations that were decided between the dates listed above. The cases are listed in reverse chronological order. The “Text” link goes to the freely available Google Scholar text of the opinion.  These listings are for educational purposes only, and are not a substitute for legal counsel.


 

SECOND CIRCUIT

Milton Abeles, Inc. v. Creekstone Farms Premium Beef, LLC, No. 06-CV-3893 (JFB)(AKT), 2009 WL 875553 (E.D. N.Y. Mar. 30, 2009) (creation of joint venture)  Text

Thompson v. Comm’r, 499 F.3d 129 (2d Cir. 2007) (discount on valuation of closely held company)   Text


 

THIRD CIRCUIT

Estate of Smith v. United States, No. 02-264 ERIE, 2005 WL 3021918 (W.D. Penn. July 22, 2005) (family limited partnership valuation)

Estate of Smith v. United States, No. C.A. 02-264 ERIE, 2004 WL 2051218 (W.D. Penn. July 23, 2004), acq., No. C.A. 02-264 ERIE, 2004 WL 1879212 (W.D. Penn. June 30, 2004) (valuation of family limited partnership)  Text


 

FIFTH CIRCUIT

Livermore v. Engles, No. 3-10-CV-0882-BD, 2010 WL 3583999 (N.D. Tex. Sept. 13, 2010) (derivative action for conspiracy to manipulate milk prices)  Text

Tullous v. Tex. Aquaculture Processing Co. LLC, 579 F.Supp.2d 811 (S.D. Tex. 2008) (ag cooperative’s qualification for agricultural exemption under FLSA)  Text

McCord v. Comm’r, 461 F.3d 614 (5th Cir. 2006), rev’g, 120 T.C. 358 (2003) (valuation of LLC)   Text

Estate of Baird v. Comm’r, T.C. Memo. 2006-140, (T.C. 2006), modifying, 416 F.3d 442 (5th Cir. 2005), rev’g and rem’g, T.C. Memo. 2002-299 (T.C. 2002) (discounting value of timberland owned through trusts)   Text

Temple v. United States, 423 F.Supp.2d 605 (E.D. Tex. 2006) (valuation of partnership interests) Text

Kinder Canal Co. Inc. v. Johanns, No. 05-1123, 2006 WL 250485 (W.D. La. Jan. 31, 2006) (PFC payments to family-owned corporation)

Anderson v. United States, No. Civ. 02-2168-S, 2005 WL 3747984, (W.D. La. Dec. 28, 2005) (valuation of LLCs)

Strangi v. Comm’r, 417 F.3d 468 (5th Cir. 2005), aff’g, T.C. Memo. 2003-145, on rem. from, Gulig v. Comm’r, 293 F.3d 279 (5th Cir. 2002), aff’g sub nom., Estate of Strangi v. Comm’r, 115 T.C. 478 (2000)) (valuation of a family limited partnership)   Text

Weiner v. United States, 389 F.3d 152 (5th Cir. 2004), aff’g in part and rev’g in part, 255 F.Supp.2d 673 (S.D. Tex. 2002) (creation of limited partnership farming operations to create tax write-offs)   Text

Kimbell v. United States, 371 F.3d 257 (5th Cir. 2004), vac’g and rem’g, 244 F.Supp.2d 700 (N.D. Tex. 2003) (transferring property into a family limited partnership)   Text

Carter Trust ex rel. Fortson v. United States, 256 F.Supp.2d 536 (N.D. Tex. 2003) (material participation in a ranch by a business entity)   Text

Dunn v. Comm’r, 301 F.3d 339 (5th Cir. 2002) (valuation of a closely held corporation)   Text


 

SIXTH CIRCUIT

In re Bli Farms, 312 B.R. 606 (E.D. Mich. 2004) (family partnership was consolidated in with individual members in bankruptcy action)   Text

In re Bli, 309 B.R. 295 (Bankr. E.D. Mich. 2004) (joint venture farming satisfies definition of farmer)   Text

In re Crowell, 305 F.3d 474 (6th Cir. 2002), aff’g, 258 B.R. 885 (E.D. Tenn. 2001) (consequences of creating a fraudulent cattle ranching partnership)   Text


 

SEVENTH CIRCUIT

Cent. States, Se. & Sw. Areas Pension Fund v. Pioneer Ranch Ltd. P’ship, 2006 WL 2054385 (N.D. Ill. 2006) (existence of a trade or business)

Parsons Tanning Co. ex rel. Weinstein v. Schwartz, 2004 WL 1593909 (N.D. Ill. 2004) (derivative action in a family-run corporation)   Text

Hackl v. Comm’r, 335 F.3d 664 (7th Cir. 2003), aff’g, 118 T.C. 279 (T.C. 2002) (gifting interests in business entities with a restraint on alienation)   Text

Seggerman Farms, Inc. v. Comm’r, 308 F.3d 803 (7th Cir. 2002), aff’g, T.C. Memo. 2001-99 (T.C. 2001) (transfer of farm assets into a family farming corporation)   Text


 

EIGHTH CIRCUIT

In re Simmons, 364 B.R. 673 (Bankr. E.D. Ark. 2007) (acts of one partner are imputable to other partners)   Text

Jones v. Gale, 470 F.3d 1261 (8th Cir. 2006) (constitutional challenge corporate farming law)  Text

In re James, 368 B.R. 800 (Bankr. E.D. Ark. 2006) (debtors leased land to themselves through a partnership and were able to obtain a landlord’s lien on their own crops)   Text

Jones v. Gale, 405 F.Supp.2d 1066 (D. Neb. 2005) (constitutional challenge corporate farming law)   Text

Coop. Supply, Inc. v. Corn-Pro Nonstock Coop. Inc. (In re Corn-Pro Nonstock Coop., Inc.), 318 B.R. 153 (B.A.P. 8th Cir. 2004), aff’g, 317 B.R. 56 (B.A.P. 8th Cir. 2004) (non-stock cooperative considered farmer)   Text

Smithfield Foods, Inc. v. Miller, 367 F.3d 1061 (8th Cir. 2004) (corporate farming law)   Text

Bot v. Comm’r, 353 F.3d 595 (8th Cir. 2003), aff’g, 118 T.C. 138 (T.C. 2002) (cooperative structure causes farmer’s to pay self-employment tax)   Text

S.D. Farm Bureau, Inc. v. Hazeltine, 340 F.3d 583 (8th Cir. 2003) (corporate farming law)   Text

Ballantyne v. Comm’r, 341 F.3d 802 (8th Cir. 2003), aff’g, T.C. Memo. 2002-160 (T.C. 2002) (division of income after the termination of a farming partnership)   Text

S.D. Farm Bureau, Inc. v. Hazeltine, 202 F.Supp.2d 1020 (D. S.D. 2002) (corporate farming law)   Text

Hollen v. Comm’r, 25 Fed. App’x. 484 (8th Cir. 2002), aff’g, T.C. Memo. 2000-99, (T.C. 2000) (oral partnership could not be later disavowed)


 

NINTH CIRCUIT

Agricola ABC, S.A. De C.V. v. Chiquita Fresh North America, No. 10cv772-IEG (NLS), 2010 WL 29855500 (S.D. Cal. July 28, 2010) (dispute involving debt-settling agreement)

Rodriguez v. SGLC, No. 2:08-cv-01971-MCE-KJN, 2010 WL 2943128 (E.D. Cal. July 23, 2010) (fraud and unfair competition claim)  Text

Logan v. Tiegs, 262 Fed.App’x. 739 (9th Cir. 2007) (formation of farming partnerships)

Colvin v. Colvin, Civil No. 05-409-AA, 2007 WL 2248160 (D. Or. Aug. 1, 2007) (division of a ranching corporation)

Hall v. Glenn’s Ferry Grazing Ass’n, No. CV-03-386-S-BLW, 2006 WL 2711849 (D. Idaho Sept. 21, 2006) (dissolution of a grazing corporation)   Text

In re Hale, No. 04-40076, 2004 WL 4960381 (Bankr. D. Idaho Aug. 26, 2004) (use of homestead exemption when home is owned through a limited partnership)

In re Loomis, No. 03-03318, 2004 WL 4960372 (Bankr. D. Idaho Feb. 4, 2004) (obligation of debtors for partnership debts after the partnership was dissolved)


 

TENTH CIRCUIT

McClure Bros. Land & Cattle Operating P’ship v. U.S. Dep’t of Agric., No. 06-1307-JTM, 2007 WL 1412669 (D. Kan. May 10, 2007) (emergency operating loans to family-owned farming operations)

Van Scoten v. Comm’r, 439 F.3d 1243 (10th Cir. 2006), aff’g, T.C. Memo. 2004-275 (T.C. 2004) (ranching partnership used as a tax shelter)   Text

Estate of True v. Comm’r, 390 F.3d 1210 (10th Cir. 2004), aff’g, T.C. Memo. 2001-167 (T.C. 2001) (valuation of a family-owned partnership)  Text


 

ELEVENTH CIRCUIT

Kloha v. Duda, 246 F.Supp.2d 1237 (M.D. Fla. 2003) (derivative action in family-owned company)   Text

Shepherd v. Comm’r, 283 F.3d 1258 (11th Cir. 2002), aff’g, 115 T.C. 376 (T.C. 2000) (gifting of an interest in a family limited partnership)   Text


 

FEDERAL CIRCUIT

Esch v. United States, 77 Fed. Cl. 582 (Fed. Cl. 2007) (change of partnership does not relieve the individual partners of liability on security agreement)


 

TAX COURT

Estate of Litchfield v. Comm’r, T.C. Memo 2009-21, 2009 WL 211421 (T.C. 2009) (tax consequences of the conversion of a family C corp. into an S corp.)   Text

Estate of Hurford v. Comm’r, T.C. Memo. 2008-278, 2008 WL 5203652 (T.C. 2008) (transfer of assets into a family limited partnership)   Text

Astleford v. Comm’r, T.C. Memo. 2008-128, 2008 WL 2610466 (T.C. 2008) (tax consequences of a transfer into a family limited partnership)   Text

Smith v. Comm’r, T.C. Memo. 2007-368, 2007 WL 4410771 (T.C. 2007) (family limited partnerships and charitable giving)   Text

Hauge v. Comm’r, T.C. Memo. 2005-276, 2005 WL 3214581 (T.C. 2005) (partnership and controlling partner’s deduction of delinquent farm loans for a second partnership)   Text

Bartelma v. Comm’r, T.C. Memo. 2005-64, 2005 WL 713798 (T.C. 2005) (tax deficiency of farming partnership)   Text

Mortensen v. Comm’r, T.C. Memo. 2004-279, 2004 WL 2900972 (T.C. 2004) (ranching partnership used as a tax shelter)   Text

Solvie v. Comm’r, T.C. Memo. 2004-55, 2004 WL 793173 (T.C. 2004) (income from wholly-owned corporation treated as self-employment income)   Text

Johnson v. Comm’r, T.C. Memo. 2004-56, 2004 WL 793179 (T.C. 2004) (income from wholly-owned corporation treated as self-employment income)   Text

Luiz v. Comm’r, T.C. Memo. 2004-21, 2004 WL 171334 (T.C. 2004) (S Corp’s losses disallowed)   Text

Weeldreyer v. Comm’r, T.C. Memo. 2003-324, 2003 WL 22790870 (T.C. 2003) (incorporating a farming operation to deduct expenses)

Welter v. Comm’r, T.C. Memo. 2003-299, 2003 WL 22456794 (T.C. 2003) (hedging not allowed by individual owners of a farming corporation)

Lappo v. Comm’r, T.C. Memo. 2003-258, 2003 WL 22048909 (T.C. 2003) (valuation of a family limited partnership)

Meier v. Comm’r, T.C. Memo. 2003-94, 2003 WL 1700083 (T.C. 2003) (corporation created to loan to the landlord’s tenants)

Dobbe v. Comm’r, 61 Fed. App’x. 348 (9th Cir. 2003), aff’g, T.C. Memo. 2000-330, (T.C. 2000) (using a family corporation to deduct home improvement expenses)

Estate of Armstrong v. Comm’r, 119 T.C. 220 (T.C. 2002) (valuation of stock from a closely held family corporation)   Text

Welch v. Comm’r, T.C. Memo. 2002-39, 2002 WL 205657 (T.C. 2002) (farming LLC used as a tax shelter)


 

COURT OF INTERNATIONAL TRADE

United States v. Wilfran Agri. Industries, No. 07-00231, 2010 WL 3199833 (C.I.T. Aug. 11, 2010) (refusal of service of process)  Text


 

ALABAMA

Jones v. Sherrell, — So.3d —-, 2010 WL 2465468 (Ala. Civ. App. 2010) (dissolution of a partnership operating a pumpkin patch)  Text

Carey v. Howard, 950 So.2d 1131 (Ala. 2006) (Family LLC’s and option contracts for the sale of farmland)


 

CALIFORNIA

Nunes v. Cent. Valley Dairymen, No. F056381, 2010 WL 4362850 (Cal. Ct. App. Nov. 4, 2010) (misappropriation of funds and business opportunity)  Text


 

GEORGIA

Smith v. Smith, 637 S.E.2d 662 (Ga. 2006) (ownership in a family owned partnership)   Text


 

HAWAI’I

Fisher v. Grove Farm Co., — P.3d —, 2009 WL 5117005 (Haw. Ct. App. 2009) (minority shareholders challenging corporate sale)  Text

Fisherv. Grove Farm Co., Nos. 28626, 28772, 2009 WL 4362580 (Haw. Ct. App. Dec. 3, 2009) (stockholder’s challenge to merger)  Text


 

IDAHO

Reding v. Reding, 109 P.3d 1111 (Idaho 2005) (final accounting for a member of a family farm partnership)   Text

Kohring v. Robertson, 44 P.3d 1149 (Idaho 2002) (dissolution of a family farming corporation)   Text


 

INDIANA

F.B.I. Farms, Inc. v. Moore, 798 N.E.2d 440 (Ind. 2003) (cancellation of stock in a family farming corporation)   Text


 

IOWA

Sharafabadi v. Pac. Nw. Farmers Coop., Inc., No. C09-1043JLR, 2010 WL 715679 (W.D. Wash. Feb. 23, 2010) (infringement on yellow mustard gum patent)

Daniels v. Holtz, No. 08-1729, 2009 WL 4118336 (Table) (Iowa Ct. App. Nov. 25, 2009) (sheriff sale of corporation’s stock)  Text

In re Estate of Liike, No. 08-1875, 2009 WL 3337605 (Table) (Iowa Ct. App. Oct. 7, 2009) (farm property was partnership property)  Text

Felten v. Felten, 672 N.W.2d 333 (Table) (Iowa Ct. App. 2003) (dissolving a farm partnership)


 

KANSAS

In re Estate of Hjersted, 175 P.3d 810 (Kan. 2008) (discount for ownership through a family limited partnership)   Text

Schauf v. Schauf, 107 P.3d 1237 (Kan. Ct. App. 2005) (existence of a farming partnership)   Text


 

KENTUCKY

Sawyer Place Co. v. Adler, No. 2009-CA-001112-MR, 2011 WL 43233 (Ken. Ct. App. Jan. 7, 2011) (whether there existed a joint venture between two parties who operated farms)

Mills v. Mills, No. 2007-CA-000774-MR, 2008 WL 4683015 (Ky. Ct. App. Oct. 24, 2008) (partition of real property owned by a limited farming partnership)   Text

Gripshover v. Gripshover, 246 S.W.3d 460 (Ky. 2008) (transfer of real property into a limited partnership before a divorce)   Text

Elder v. Elder, 2005 WL 2469656 (Ky. Ct. App. 2005) (value of “goodwill” in a farming partnership)

Monin v. Monin, 156 S.W.3d 309 (Ky. Ct. App. 2004) (dissolution and reparation for farming corporation)   Text


 

LOUISIANA

Wilkerson v. Wilkerson, 962 So.2d 1137 (La. Ct. App. 2007) (dissolution of a family farming corporation)   Text


 

MARYLAND

Bender v. Schwartz, 917 A.2d 142 (Md. Ct. Spec. App. 2007) (minority shareholders try to bring a derivative suit)   Text


 

MASSACHUSETTS

Jaeschke v. O’Connor, 822 N.E.2d 330 (Table) (Mass. App. Ct. 2005) (creation of a partnership)   Text


 

MICHIGAN

Duckert v. Duckert, No. 239952, 2003 WL 22221387 (Mich. Ct. App. Sept. 25, 2003) (dissolution of family farming partnership)


 

MINNESOTA

Schlegelmilch v. Schlegelmilch, No. C1-03-9, 2003 WL 22290904 (Minn. Ct. App. Oct. 7, 2003), aff’g and modifying, No. C1-00-951 (Minn. Ct. App. Jan. 23, 2001) (dissolution of family-farm partnership)


 

MISSOURI

Marshall v. Marshall Farms, No. SD 30440, 2010 WL 4630226 (Mo. Ct. App. Nov. 10, 2010) (partnership distributions sent to state pursuant to garnishment order)

Missouri ex rel. Nixon v. Premium Standard Farms, Inc., 100 S.W.3d 157 (Mo. Ct. App. 2003) (corporate farming prohibition against the leasing of grazing rights)   Text


 

MONTANA

Whitehorn v. Whitehorn Farms, Inc., 195 P.3d 836 (Mont. 2008) (suit to split a family owned farming corporation)   Text

McCormick v. Brevig, 169 P.3d 352 (Mont. 2007), aff’g in part and rev’g in part, 980 P.2d 603 (Mont. 1999) (dissolution and accounting of family ranching partnership)   Text

Hjartarson v. Hjartarson, 147 P.3d 164 (Mont. 2006) (intergenerational family corporation)   Text

Pankratz Farms, Inc. v. Pankratz, 95 P.3d 671 (Mont. 2004) (dissolution of family farming corporation)   Text

McCormick v. Brevig, 96 P.3d 697 (Mont. 2004) (dissolution and accounting of family ranching partnership)   Text

Baltrusch v. Baltrusch, 83 P.3d 256 (Mont. 2003) (dissolution and liquidation of a family farming partnership)   Text


 

NEBRASKA

Mogensen v. Mogensen, 729 N.W.2d 44 (Neb. 2007) (dissolution of a family-owned farming partnership)   Text

Olson v. Olson, 693 N.W.2d 572 (Neb. Ct. App. 2005) (transferring premarital assets into a family farming corporation does not change the nature of the property)   Text


 

NEW YORK

Eklund v. Pinkey, 31 A.D.3d 908, (N.Y. App. Div. 2006) (dispute over intertwined family farming corporation)   Text


 

NORTH DAKOTA

Tibert v. Slominski, 692 N.W.2d 133 (N.D. 2005)(corporate-structured elevator’s status as a farming operation)  Text


 

OHIO

Swank v. Swank, No. 10-CA-2, 2010 WL 2643371 (Ohio Ct. App. June 30, 2010) (existence of a partnership)  Text

Bischoff v. Bischoff, 2005 WL 2931842 (Ohio Ct. App. 2005) (division of assets from a family farming partnership)   Text


 

TENNESSEE

Cherry v. Cherry, 2007 WL 3072747 (Tenn. Ct. App. 2007) (ownership of a family farming partnership)   Text

In re Estate of Threefoot, 2006 WL 3114147 (Tenn. Ct. App. 2006) (oral contract to create a limited family partnership)   Text


 

TEXAS

Brent v. Field, 275 S.W.3d 611 (Tex. App. 2008) (sale of partnership interests within a family partnership)   Text


 

UTAH

Utah v. Johnson, 224 P.3d 720 (Utah Ct. App. 2009) (securities fraud involving dairy)  Text

Shiba v. Shiba, 186 P.3d 329 (Utah 2008) (dissolution of a family farming limited partnership)   Text


 

WEST VIRGINIA

Frye v. Frye, 619 S.E.2d 187 (W. Va. 2005) (dissolution of a family farming corporation)   Text


 

WYOMING

Warnick v. Warnick, 76 P.3d 316 (Wyo. 2003), rev’g in part, 76 P.3d 316 (Wyo. 2003) (partnership dissolution)  Text