Pryor v. Tiffen (In re TC Liquidations LLC)

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December 6, 2011

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bankruptcy
Pryor v. Tiffen (In re TC Liquidations LLC)
2011 Bankr. LEXIS 4950
US
Federal Court
New York
United States Bankruptcy Court
Michael Goodman (trustee); David Berliner and G. William Kennedy (debtor)
Eisenberg

Summary

Bankruptcy court discredits intangible asset appraisal of debtor’s patents, unpatented know-how, customer relationships, and trademarks, finding these have no value apart from an ongoing business concern.
Pryor v. Tiffen (In re TC Liquidations LLC)
PDF, Size: 251 KB

See Also

Certain Intangibles Only Have Value in Ongoing Business

Legal and Court Case Update
March 2012

Bankruptcy court discredits intangible asset appraisal of debtor’s patents, unpatented know-how, customer relationships, and trademarks, finding these have no value apart from an ongoing business concern.

This article also appears in:
Business Valuation & Bankruptcy Compendium, Third Edition