Fair Value Decision Analyzes Valuation Issues

BVLaw
Court Case Digests
August 8, 2023
5995 Optical Goods Stores
446130 Optical Goods Stores
judicial dissolution
fair value, controlling shareholder, shareholders

Rosenthal v. Erber
2023 N.Y. Misc. LEXIS 4035; 2023 NY Slip Op 32750(U)
US
State Court
New York
Supreme Court
Steven Lesser (Hoberman & Lesser, CPA); Nathan Klatt (Rockport Investment Partners)
Jennifer Schecter

Summary

In a New York business dispute, the court analyzed valuation reports from both sides and then determined the fair value of the entity and of the selling shareholder’s 50% interest. Offering criticisms of both reports, she then started with the report of the selling shareholder’s report and discarded the report of the buying shareholder, which had some evidentiary issues as to back rent due and other issues.

See Also

Rosenthal v. Erber

In a New York business dispute, the court analyzed valuation reports from both sides and then determined the fair value of the entity and of the selling shareholder’s 50% interest. Offering criticisms of both reports, she then started with the report of the selling shareholder’s report and discarded the report of the buying shareholder, which had some evidentiary issues as to back rent due and other issues.