CRA was engaged by counsel for the estate of a deceased sports celebrity and entrepreneur to conduct appraisal analyses for estate and business planning purposes. CRA’s assignment was to determine the fair market value of copyrights and other properties owned by the estate and the fair market values of the estate’s interests in three separate business entities.
Who bore the tariff burden? Economics of IEEPA refund disputes
The refund question sits at the intersection of customs procedure, administrative law, but also economics, and resolution will likely vary significantly across...