11
/ March
2014
In 'Richmond' Tax Court Opts for Net Asset Value Approach and Rejects 100% BICG Tax Discount—Why?
Posted in: Business Valuation Law News
Written by: Sylvia Golden
0 Comments
Categories: case law analysis discount for lack of marketability (DLOM) discount for minority interest discounts & premiums estate and gift taxation expert testimony federal taxation tax valuations valuation experts
Tags: built-in capital gains tax (BICG tax) discount for lack of control (DLOC) discount for lack of marketability (DLOM) estate of richmond net asset value approach (NAV)
Categories: case law analysis discount for lack of marketability (DLOM) discount for minority interest discounts & premiums estate and gift taxation expert testimony federal taxation tax valuations valuation experts
Tags: built-in capital gains tax (BICG tax) discount for lack of control (DLOC) discount for lack of marketability (DLOM) estate of richmond net asset value approach (NAV)
04
/ March
2014
'Hill' divorce court confronts problematic excess earnings method and KPMG goodwill testimony
Posted in: Business Valuation Law News
Written by: Sylvia Golden
0 Comments
Categories: case law analysis compensation expert testimony goodwill marital dissolution/divorce valuation experts
Tags: commercial goodwill divorce excess earnings fair market value (FMV) personal goodwill professional practice valuation
Categories: case law analysis compensation expert testimony goodwill marital dissolution/divorce valuation experts
Tags: commercial goodwill divorce excess earnings fair market value (FMV) personal goodwill professional practice valuation
25
/ February
2014
Appeals court rebuffs IRS in 'Loving' tax preparer litigation
Posted in: Business Valuation Law News
Written by: Sylvia Golden
0 Comments
Categories: case law analysis federal taxation tax valuations
Categories: case law analysis federal taxation tax valuations
19
/ February
2014
Business valuation is an 'iterative' process, says appraiser
Posted in: Business Valuation Law News
Written by: Sylvia Golden
0 Comments
Categories: economic damages & lost profits expert testimony valuation experts
Tags: business valuation expert testimony
Categories: economic damages & lost profits expert testimony valuation experts
Tags: business valuation expert testimony
10
/ February
2014
In 'Surgem,' court says 'no!' to calculation report
Posted in: Business Valuation Law News
Written by: Sylvia Golden
0 Comments
Categories: buy/sell agreement case law analysis expert testimony valuation experts
Tags: calculation of value calculation report evidence expert testimony fair value
Categories: buy/sell agreement case law analysis expert testimony valuation experts
Tags: calculation of value calculation report evidence expert testimony fair value
25
/ January
2014
ResCap' bankruptcy decision offers rare valuation analysis
Posted in: Business Valuation Law News
Written by: Sylvia Golden
0 Comments
Categories: bankruptcy expert testimony valuation experts
Tags: bankruptcy diminished value
Categories: bankruptcy expert testimony valuation experts
Tags: bankruptcy diminished value
13
/ January
2014
In 'Manpower' district court overplayed gatekeeping role, says Seventh Circuit
Posted in: Business Valuation Law News
Written by: Sylvia Golden
0 Comments
Categories: case law analysis daubert economic damages & lost profits expert testimony valuation experts
Tags: damages daubert financial expert testimony rule 702
Categories: case law analysis daubert economic damages & lost profits expert testimony valuation experts
Tags: damages daubert financial expert testimony rule 702
23
/ December
2013
Merger price more accurate than DCF-based valuations, says Delaware Chancery in 'Huff Fund
Posted in: Business Valuation Law News
Written by: Sylvia Golden
0 Comments
Categories: case law analysis commercial litigation statutory appraisal action valuation experts
Tags: appraisal action delaware court of chancery discounted cash flow (DCF) huff fund investment partnership v. ckx merger price
Categories: case law analysis commercial litigation statutory appraisal action valuation experts
Tags: appraisal action delaware court of chancery discounted cash flow (DCF) huff fund investment partnership v. ckx merger price
04
/ December
2013
Dynetix' case fails to offer patent experts workable damages guidelines
Posted in: Business Valuation Law News
Written by: Sylvia Golden
0 Comments
Categories: daubert economic damages & lost profits expert testimony intellectual property reasonable royalty
Tags: damages daubert evidence expert testimony intellectual property lost profits reasonable royalty smallest salable unit
Categories: daubert economic damages & lost profits expert testimony intellectual property reasonable royalty
Tags: damages daubert evidence expert testimony intellectual property lost profits reasonable royalty smallest salable unit
06
/ November
2013
California affords section 409A relief
Posted in: Business Valuation Law News
Written by: Sylvia Golden
0 Comments
Categories: tax valuations
Tags: state taxation stock option
Categories: tax valuations
Tags: state taxation stock option
28
/ October
2013
In 'Kodak' bankruptcy, expert's nonchalant attitude worsens damage to credibility
Posted in: Business Valuation Law News
Written by: Sylvia Golden
0 Comments
Categories: bankruptcy daubert expert testimony
Tags: bankruptcy daubert expert testimony reorganization
Categories: bankruptcy daubert expert testimony
Tags: bankruptcy daubert expert testimony reorganization
22
/ October
2013
In 'Deseret' IRS uses DCF to prove goodwill and loses its argument
Posted in: Business Valuation Law News
Written by: Sylvia Golden
0 Comments
Categories: expert testimony federal taxation goodwill S corps tax valuations valuation experts
Tags: discounted cash flow (DCF) expert testimony goodwill
Categories: expert testimony federal taxation goodwill S corps tax valuations valuation experts
Tags: discounted cash flow (DCF) expert testimony goodwill
02
/ October
2013
Location, location! In 'A.C. v. J.O.,' court explains preference for excess earnings method in valuing NYC practice
Posted in: Business Valuation Law News
Written by: Sylvia Golden
0 Comments
Categories: goodwill marital dissolution/divorce valuation experts
Tags: dental practice valuation divorce excess earnings financial expert testimony goodwill marital dissolution
Categories: goodwill marital dissolution/divorce valuation experts
Tags: dental practice valuation divorce excess earnings financial expert testimony goodwill marital dissolution
21
/ September
2013
What'll it be? The income approach, said the court in valuing NY deli in 'Ruggiero
Posted in: Business Valuation Law News
Written by: Sylvia Golden
0 Comments
Categories: case law analysis discount for lack of marketability (DLOM) discounts & premiums judicial dissolution valuation experts
Tags: discount for lack of marketability (DLOM) expert testimony fair value income approach market approach pratt's stats restaurant
Categories: case law analysis discount for lack of marketability (DLOM) discounts & premiums judicial dissolution valuation experts
Tags: discount for lack of marketability (DLOM) expert testimony fair value income approach market approach pratt's stats restaurant
13
/ September
2013
Disengaged expert vulnerable to 'Daubert' attack: court discredits testimony in 'Marine Travelift
Posted in: Business Valuation Law News
Written by: Sylvia Golden
0 Comments
Categories: case law analysis daubert economic damages & lost profits expert testimony valuation experts
Tags: damages daubert expert testimony lost profits valuation expert
Categories: case law analysis daubert economic damages & lost profits expert testimony valuation experts
Tags: damages daubert expert testimony lost profits valuation expert
03
/ September
2013
I am not a patent troll! Virnetx pushes back on attacks for patent suits
Posted in: Business Valuation Law News
Written by: Sylvia Golden
0 Comments
Categories: case law analysis daubert economic damages & lost profits intellectual property
Tags: apple daubert patent litigation
Categories: case law analysis daubert economic damages & lost profits intellectual property
Tags: apple daubert patent litigation
23
/ August
2013
The Corrections: In 'Chesemore,' Court Shows How to Utilize Flawed Appraisals
Posted in: Business Valuation Law News
Written by: Sylvia Golden
0 Comments
Categories: economic damages & lost profits ESOP valuations
Tags: fair market value (FMV)
Categories: economic damages & lost profits ESOP valuations
Tags: fair market value (FMV)
Categories
- 409a valuations (13)
- appraisal standards and regulations (192)
- bankruptcy (65)
- business valuation accrediting organizations (85)
- business valuation certification (17)
- business valuation standards & regulations (13)
- buy/sell agreement (37)
- case law & expert testimony (2)
- case law analysis (440)
- commercial litigation (46)
- company-specific risk (39)
- compensation (20)
- cost of capital (122)
- daubert (93)
- discount for lack of marketability (DLOM) (89)
- discount for minority interest (22)
- discounts & premiums (142)
- dissenting shareholder (29)
- economic damages & lost profits (214)
- economic data for valuations (7)
- equity risk premia (39)
- ESOP valuations (39)
- estate and gift taxation (107)
- expert testimony (247)
- fair market value (FMV) (12)
- fair value for financial reporting (59)
- fair value proceeding (19)
- federal taxation (52)
- forensic accounting (7)
- global business valuation (95)
- going-concern value (14)
- goodwill (58)
- guideline public company method (30)
- healthcare (164)
- income approach (50)
- industry analysis (130)
- intangibles (389)
- intellectual property (1095)
- intellectual property valuation (2)
- judicial dissolution (5)
- legislation (68)
- licensing (223)
- M&A valuations (29)
- management forecasts (16)
- marital dissolution/divorce (131)
- market approach (30)
- option price modeling (10)
- patents (467)
- practice management and growth (103)
- private company transaction data (52)
- public company comps (24)
- purchase price allocation (61)
- reasonable royalty (86)
- royalty (78)
- S corps (24)
- securities litigation (26)
- shareholder oppression (13)
- standards of value (5)
- statutory appraisal action (20)
- tax affecting (18)
- tax valuations (48)
- technology transfer (60)
- trade secrets (61)
- trademark (118)
- transfer pricing (21)
- valuation experts (120)
- valuation method (105)
- valuation methods & approaches (4)
- valuation of minority interests (7)
- valuation profession news (222)