Cost Method ‘Strikingly Inappropriate’ to Value Technology

Business Valuation UpdateVol. 18 No. 8
Legal and Court Case Update
August 2012
2752 Commercial Printing, Lithographic
bankruptcy

Holber v. M&T Bank (In re Scheffler)
2012 Bankr. LEXIS 2568
June 5, 2012
US
Federal Court
Federal
United States Bankruptcy Court
David Weinberg (trustee); Damon Neagle (defendant)
Fehling

Summary

In fraudulent conveyance suit, federal bankruptcy court rejects cost approach and “hypothetical capitalization of income approach” to value a unique technology that nevertheless never made any profit in the history of the debtor’s business.

See Also

Holber v. M&T Bank (In re Scheffler)

In fraudulent conveyance suit, federal bankruptcy court rejects cost approach and “hypothetical capitalization of income approach” to value a unique technology that nevertheless never made any profit in the history of the debtor’s business.