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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

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

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

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

26 / January 2015

Tax Court allows curious charitable contribution valuation dispute to go to trial

Posted in: Business Valuation Law News Written by: Sylvia Golden
Categories: case law analysis expert testimony federal taxation tax valuations valuation method
Tags: bogdanski discount fair market value (FMV) federal taxation limited liability company valuation expert valuation methodology

21 / January 2015

Poignant words from ‘Zelouf’ court on fair value appraisal and DLOM

Posted in: Business Valuation Law News Written by: Sylvia Golden
Categories: case law analysis discount for lack of marketability (DLOM) discounts & premiums fair value proceeding judicial dissolution shareholder dissent/oppression valuation experts valuation method
Tags: appraisal business valuation discount for lack of marketability (DLOM) fair value freeze-out merger implied minority discount minority discount minority shareholder textile valuation methodology

09 / January 2015

Bogdanski sums up 2014 valuation activity in U.S. Tax Court

Posted in: Business Valuation Law News Written by: Sylvia Golden
Categories: case law analysis estate and gift taxation federal taxation goodwill tax valuations valuation experts valuation method
Tags: appraisal bogdanski business valuation business valuation resources cavallaro v. commissioner commercial goodwill corporate tax estate of adell estate tax federal taxation gift tax goodwill intangible

22 / December 2014

Valuation fee dispute escalates when client points finger at appraiser

Posted in: Business Valuation Law News Written by: Sylvia Golden
Categories: expert testimony marital dissolution/divorce valuation experts valuation method
Tags: breach of contract capitalization of earnings divorce expert testimony fair market value (FMV) real estate SSVS-1

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

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

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

03 / November 2014

NY court’s different spin on DLOM application

Posted in: Business Valuation Law News Written by: Sylvia Golden
Categories: case law analysis discount for lack of marketability (DLOM) discounts & premiums going-concern value shareholder dissent/oppression statutory appraisal action valuation experts valuation method
Tags: buyout discount for lack of marketability (DLOM) freeze-out merger minority discount probability of sale textile waste zelouf v. zelouf

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

30 / September 2014

Delaware Chancery revisits billion-dollar lost profits claim in ‘PharmAthene’

Posted in: Business Valuation Law News Written by: Sylvia Golden
Categories: case law analysis economic damages & lost profits expert testimony valuation experts valuation method
Tags: contract delaware court of chancery economic damages & lost profits evidence expert testimony licensing pharmaceutical royalty agreements subsequent events

22 / September 2014

High-price expert out of his depth in LightSquared bankruptcy

Posted in: Business Valuation Law News Written by: Sylvia Golden
Categories: bankruptcy case law analysis daubert expert testimony valuation experts valuation method
Tags: collateral daubert expert testimony federal bankruptcy court special purpose entity valuation

05 / September 2014

Much ado about Tax Court’s Estate of Adell decision

Posted in: Business Valuation Law News Written by: Sylvia Golden
Categories: case law analysis estate and gift taxation expert testimony federal taxation goodwill tax valuations valuation experts valuation method
Tags: asset approach discounted cash flow (DCF) estate of adell estate tax expert testimony income approach internal revenue service (IRS) personal goodwill valuation expert

18 / August 2014

Courts conflict on what makes for credible financial evidence

Posted in: Business Valuation Law News Written by: Sylvia Golden
Categories: case law analysis expert testimony goodwill marital dissolution/divorce valuation experts valuation method
Tags: divorce evidence financial expert testimony marital dissolution market approach personal goodwill

04 / August 2014

10 takeaways from Estate of Richmond

Posted in: Business Valuation Law News Written by: Sylvia Golden
Categories: case law analysis estate and gift taxation expert testimony federal taxation tax valuations valuation experts valuation method
Tags: bogdanski built-in capital gains tax (BICG tax) business valuation resources estate of richmond internal revenue service (IRS) net asset value approach (NAV) stock option stock options

14 / July 2014

Delaware Chancery revisits ‘Huff Fund’ merger price decision

Posted in: Business Valuation Law News Written by: Sylvia Golden
Categories: case law analysis going-concern value M&A valuations securities litigation statutory appraisal action valuation method
Tags: appraisal action delaware court of chancery fair value huff fund investment partnership v. ckx merger price mergers and acquisitions (M&A)

23 / April 2013

The 2013 Mergerstat Review has arrived

Posted in: BVWire News Written by: David
Categories: guideline public company method industry analysis market approach private company transaction data valuation method

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