Statutory Fair Value of Real Estate Holding Company Includes Transaction Costs, Taxes

Business Valuation UpdateVol. 15 No. 10
Legal and Court Case Update
October 2009

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6512 Operators of Nonresidential Buildings
531120 Lessors of Nonresidential Buildings (except Miniwarehouses)
shareholder dissent/oppression
Brynwood Co. v. Schweisberger
2009 WL 2218728 (Ill. App. 2 Dist.)
July 23, 2009
US
State Court
Illinois
Court of Appeals
Gary Randles (majority); Mark Patterson (dissenting shareholder)
Hutchinson

Summary

Court considers whether statutory fair value appraisal should include transactional costs and tax effects of selling a company’s sole asset, a commercial office building.

See Also

Brynwood Co. v. Schweisberger

Full Text of Court Cases
July 23, 2009

Court considers whether statutory fair value appraisal should include transactional costs and tax effects of selling a company’s sole asset, a commercial office building.