News Category: expert testimony
10
/ June
2015
Court backs unusual application of FRE 702
Posted in: Business Valuation Law News
Written by: Sylvia Golden
Categories: expert testimony
Tags: evidence expert testimony rule 702
Categories: expert testimony
Tags: evidence expert testimony rule 702
22
/ May
2015
Experts tussle about noncompete goodwill treatment in divorce case
Posted in: Business Valuation Law News
Written by: Sylvia Golden
Categories: case law analysis expert testimony goodwill marital dissolution/divorce valuation method
Tags: business valuation commercial goodwill discount divorce evidence expert testimony marital asset marital dissolution personal goodwill valuation expert
Categories: case law analysis expert testimony goodwill marital dissolution/divorce valuation method
Tags: business valuation commercial goodwill discount divorce evidence expert testimony marital asset marital dissolution personal goodwill valuation expert
28
/ April
2015
Delaware Chancery favors merger price over DCF value
Posted in: Business Valuation Law News
Written by: Sylvia Golden
Categories: case law analysis expert testimony fair value proceeding M&A valuations shareholder dissent/oppression statutory appraisal action valuation method
Tags: business valuation delaware court of chancery discounted cash flow (DCF) dissenting shareholder expert testimony fair value merger price valuation expert
Categories: case law analysis expert testimony fair value proceeding M&A valuations shareholder dissent/oppression statutory appraisal action valuation method
Tags: business valuation delaware court of chancery discounted cash flow (DCF) dissenting shareholder expert testimony fair value merger price valuation expert
24
/ April
2015
Delaware Chancery limits who can be expert witness
Posted in: Business Valuation Law News
Written by: Sylvia Golden
Categories: case law analysis expert testimony M&A valuations shareholder dissent/oppression statutory appraisal action
Tags: dissenting shareholder evidence expert testimony expert witness in re dole rule 702 statutory appraisal valuation expert
Categories: case law analysis expert testimony M&A valuations shareholder dissent/oppression statutory appraisal action
Tags: dissenting shareholder evidence expert testimony expert witness in re dole rule 702 statutory appraisal valuation expert
10
/ April
2015
Heller’s double dip analysis suffers another blow
Posted in: Business Valuation Law News
Written by: Sylvia Golden
Categories: case law analysis expert testimony marital dissolution/divorce valuation method
Tags: child support double dip future income gallo v. gallo heller v. heller income approach marital dissolution ohio court of appeals professional practice valuation spousal support valuation expert
Categories: case law analysis expert testimony marital dissolution/divorce valuation method
Tags: child support double dip future income gallo v. gallo heller v. heller income approach marital dissolution ohio court of appeals professional practice valuation spousal support valuation expert
16
/ March
2015
New S corporation guide sheds light on tax affecting
Posted in: Business Valuation Law News
Written by: Sylvia Golden
Categories: bankruptcy case law analysis expert testimony federal taxation going-concern value S corps tax valuations valuation method
Tags: business valuation cash flow discounted cash flow (DCF) pass-through entity s corporation tax affecting valuation expert valuation methodology
Categories: bankruptcy case law analysis expert testimony federal taxation going-concern value S corps tax valuations valuation method
Tags: business valuation cash flow discounted cash flow (DCF) pass-through entity s corporation tax affecting valuation expert valuation methodology
09
/ March
2015
Daubert attack blows away lost profits calculation built on client’s ‘self-serving’ statements
Posted in: Business Valuation Law News
Written by: Sylvia Golden
Categories: case law analysis daubert economic damages & lost profits expert testimony valuation experts valuation method
Tags: breach of contract contract daubert economic damages & lost profits evidence rule 702 valuation expert valuation methodology
Categories: case law analysis daubert economic damages & lost profits expert testimony valuation experts valuation method
Tags: breach of contract contract daubert economic damages & lost profits evidence rule 702 valuation expert valuation methodology
03
/ March
2015
SEC prevails on two disgorgement theories in Wyly securities law case
Posted in: Business Valuation Law News
Written by: Sylvia Golden
Categories: case law analysis expert testimony federal taxation securities litigation tax valuations valuation method
Tags: disclosure internal revenue service (IRS) section 10(b) of the exchange act securities and exchange commission (SEC) securities law violations stock stock option valuation expert valuation methodology
Categories: case law analysis expert testimony federal taxation securities litigation tax valuations valuation method
Tags: disclosure internal revenue service (IRS) section 10(b) of the exchange act securities and exchange commission (SEC) securities law violations stock stock option valuation expert valuation methodology
12
/ February
2015
Fair value calculation exposes gaps in court’s understanding of valuation
Posted in: Business Valuation Law News
Written by: Sylvia Golden
Categories: case law analysis discount for lack of marketability (DLOM) discount for minority interest discounts & premiums expert testimony fair value proceeding shareholder dissent/oppression valuation method
Tags: built-in capital gains tax (BICG tax) business valuation buyout discount for lack of control (DLOC) discount for lack of marketability (DLOM) fair value freeze-out merger minority discount net asset value approach (NAV) oil and gas interests real estate valuation expert valuation methodology
Categories: case law analysis discount for lack of marketability (DLOM) discount for minority interest discounts & premiums expert testimony fair value proceeding shareholder dissent/oppression valuation method
Tags: built-in capital gains tax (BICG tax) business valuation buyout discount for lack of control (DLOC) discount for lack of marketability (DLOM) fair value freeze-out merger minority discount net asset value approach (NAV) oil and gas interests real estate valuation expert valuation methodology
03
/ February
2015
Delaware Chancery spells out thinking on business valuation and experts
Posted in: Business Valuation Law News
Written by: Sylvia Golden
Categories: case law analysis expert testimony fair value proceeding M&A valuations shareholder dissent/oppression statutory appraisal action valuation method
Tags: appraisal arbitrage delaware court of chancery deposition discovery dissenting shareholder expert testimony fair value in re dole take-private merger valuation expert valuation methodology
Categories: case law analysis expert testimony fair value proceeding M&A valuations shareholder dissent/oppression statutory appraisal action valuation method
Tags: appraisal arbitrage delaware court of chancery deposition discovery dissenting shareholder expert testimony fair value in re dole take-private merger valuation expert valuation methodology
10
/ December
2014
Fair value ruling exposes expert’s technical weaknesses
Posted in: Business Valuation Law News
Written by: Sylvia Golden
Categories: case law analysis expert testimony fair value proceeding judicial dissolution shareholder dissent/oppression valuation experts valuation method
Tags: bizcomps buyout evidence expert testimony fair value income approach management projections market approach transaction database valuation
Categories: case law analysis expert testimony fair value proceeding judicial dissolution shareholder dissent/oppression valuation experts valuation method
Tags: bizcomps buyout evidence expert testimony fair value income approach management projections market approach transaction database valuation
19
/ November
2014
DLOM alive and well in 'AriZona Beverages' fair value proceedings
Posted in: Business Valuation Law News
Written by: Sylvia Golden
Categories: case law analysis discount for lack of marketability (DLOM) discounts & premiums expert testimony judicial dissolution valuation experts valuation method
Tags: buyout comparable companies analysis discount for lack of marketability (DLOM) discounted cash flow (DCF) fair value key man discount probability of sale valuation expert zelouf v. zelouf
Categories: case law analysis discount for lack of marketability (DLOM) discounts & premiums expert testimony judicial dissolution valuation experts valuation method
Tags: buyout comparable companies analysis discount for lack of marketability (DLOM) discounted cash flow (DCF) fair value key man discount probability of sale valuation expert zelouf v. zelouf
11
/ November
2014
In 'Cavallaro' fictitious value transfer costs taxpayers dearly
Posted in: Business Valuation Law News
Written by: Sylvia Golden
Categories: case law analysis estate and gift taxation expert testimony federal taxation M&A valuations tax valuations valuation experts valuation method
Tags: cavallaro v. commissioner discounted cash flow (DCF) estate tax gift tax market approach mergers and acquisitions (M&A) s corporation valuation
Categories: case law analysis estate and gift taxation expert testimony federal taxation M&A valuations tax valuations valuation experts valuation method
Tags: cavallaro v. commissioner discounted cash flow (DCF) estate tax gift tax market approach mergers and acquisitions (M&A) s corporation valuation
23
/ October
2014
Expert’s prior statements undercut valuation in bankruptcy case
Posted in: Business Valuation Law News
Written by: Sylvia Golden
Categories: bankruptcy case law analysis expert testimony going-concern value valuation experts
Tags: collateral comparable companies analysis discounted cash flow (DCF) dry bulk shipper expert testimony federal bankruptcy court net asset value approach (NAV) reorganization
Categories: bankruptcy case law analysis expert testimony going-concern value valuation experts
Tags: collateral comparable companies analysis discounted cash flow (DCF) dry bulk shipper expert testimony federal bankruptcy court net asset value approach (NAV) reorganization
14
/ October
2014
Courts balk at litigant's aggressive 'Daubert' attack
Posted in: Business Valuation Law News
Written by: Sylvia Golden
Categories: case law analysis expert testimony tax valuations valuation experts valuation method
Tags: capitalization of income approach daubert evidence expert testimony rule 702 state taxation
Categories: case law analysis expert testimony tax valuations valuation experts valuation method
Tags: capitalization of income approach daubert evidence expert testimony rule 702 state taxation
07
/ October
2014
Apple eviscerates VirnetX’s royalty theories in Federal Circuit
Posted in: Business Valuation Law News
Written by: Sylvia Golden
Categories: case law analysis daubert economic damages & lost profits expert testimony intellectual property patents reasonable royalty
Tags: apple daubert patent infringement reasonable royalty royalty base smallest salable unit virnetx inc. v. cisco systems
Categories: case law analysis daubert economic damages & lost profits expert testimony intellectual property patents reasonable royalty
Tags: apple daubert patent infringement reasonable royalty royalty base smallest salable unit virnetx inc. v. cisco systems
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