Matter of Digeser v. Flach

Full Text of Court Cases
January 31, 2017
1541 General Contractors-Industrial Buildings and Warehouses
236210 Industrial Building Construction
judicial dissolution
expert testimony, fair value, income approach, normalization, capitalization rate, market-based approach, statutory appraisal, c corporation, s corporation, valuation methods, minority oppression, comparable transactions method

Matter of Digeser v. Flach
2017 N.Y. Misc. LEXIS 548
State Court
New York
Supreme Court
Duff W. Driscoll (petitioner); Scott DeMarco (respondent)


Income approach, capitalization rate, expert testimony, valuation methods, fair value, minority oppression, statutory appraisal, S corporation, C corporation, normalization, market-based approach, comparable transactions ...
Matter of Digeser v. Flach
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See Also

Court Dismisses S Corp Tax Argument in Fair Value Buyout

In statutory fair value proceeding, court adopts income-based approach reconciling key differences in expert analyses regarding historical earnings period, tax rates, and normalization for intercompany transactions; court rejects market analysis.