On September 15, 2014, the Fifth Circuit ruled in favor of the Estate of James A. Elkins seeking a $14.4 million refund for estate taxes claiming that the fractional-ownership discount advanced was improperly rejected. In the Estate of Elkins, Jr. v. Commissioner (5th... In the recent unpublished Virginia case of Hugh v. Hugh (Va. App. 2014), the Virginia Court of Appeals upheld the trial courts order that the Husband pay the Wife’s business valuation expert’s fee of $25,000. The trial court noted that husband stonewalled the Wife’s... 