BVLaw

Featured Case
Court Case Digest

A recent Daubert case raised the issue of how closely a damages calculation has to reflect the corporate structure in order to be admissible.

View Case Digest Download Case
Welcome to BVLaw
BVLaw is a central, fully searchable repository for the most important business valuation cases and case digests.Every day BVLaw legal experts track published decisions from the courts in all 50 U.S. states and federal jurisdictions - including the Delaware Court of Chancery and U.S. Tax Courts - guaranteeing that you (and your clients) stay current on the very latest valuation law.  Learn more and subscribe >>
Expand the following panels for additional search options.

Acosta v. Vinoskey

In ESOP dispute, court partially excludes DOL expert’s damages analysis under Daubert; court finds expert’s market comparable approach to support overpayment claim is unreliable as is expert’s methodology for calculating alleged loss in stock value to existing shareholders.

Trustee Succeeds in Curtailing DOL Expert Testimony Under Daubert

In ESOP dispute, court partially excludes DOL expert’s damages analysis under Daubert; court finds expert’s market comparable approach to support overpayment claim is unreliable as is expert’s methodology for calculating alleged loss in stock value to existing shareholders.

Tate v. Tate

Appeals court upholds valuation of minority interest in farm entities based on fair value standard of value; court notes prevailing expert specifically referenced buy-sell agreements that did not contemplate use of discounts in valuing exiting member’s partial interest.

Ohio Appeals Court Approves Use of Fair Value Standard in Valuing Farm Entities

Appeals court upholds valuation of minority interest in farm entities based on fair value standard of value; court notes prevailing expert specifically referenced buy-sell agreements that did not contemplate use of discounts in valuing exiting member’s partial interest.

In re Tesla Motors Stockholder Litig.

Court of Chancery says Tesla dissenting shareholders allege sufficient facts to show company CEO, Elon Musk, was a controlling shareholder, despite holding a minority interest; court allows breach of fiduciary claims concerning acquisition of related company to proceed.

Court Allows Tesla Dissenting Shareholder Suit to Go Forward

Court of Chancery says Tesla dissenting shareholders allege sufficient facts to show company CEO, Elon Musk, was a controlling shareholder, despite holding a minority interest; court allows breach of fiduciary claims concerning acquisition of related company to proceed.

Congel v Malfitano

In wrongful partnership dissolution, New York high court finds, under applicable statute, exiting partner’s interest may be valued under FMV standard of value; where exiting partner’s interest is minority interest, DLOM and minority discount may apply.

In Wrongful Dissolution, New York’s High Court Approves FMV Valuation

In wrongful partnership dissolution, New York high court finds, under applicable statute, exiting partner’s interest may be valued under FMV standard of value; where exiting partner’s interest is minority interest, DLOM and minority discount may apply.

Cobane v. Cobane

In valuing owner-spouse’s minority interest in LLC, trial court “would have been well within its discretion to apply a minority discount,” appeals court says, but it was not error for trial court to reject a discount based on certain questionable actions related to the owner’s interest.

Courts Find Minority Discount Unwarranted Under Facts of Case

In valuing owner-spouse’s minority interest in LLC, trial court “would have been well within its discretion to apply a minority discount,” appeals court says, but it was not error for trial court to reject a discount based on certain questionable actions related to the owner’s interest.

Crocker v. Greater Colo. Anesthesia

Appeals court agrees with trial court that deal price does not reflect target’s fair value because price resulting from merger of medical entities compensated shareholders for agreeing to substantial future pay reduction and for making other concessions.

Deal Price Represents Unreliable Starting Point for Fair Value Calculation

Appeals court agrees with trial court that deal price does not reflect target’s fair value because price resulting from merger of medical entities compensated shareholders for agreeing to substantial future pay reduction and for making other concessions.

Goodman v. Goodman

Appeals court upholds trial court’s finding of enterprise goodwill, finding husband’s habit of periodically placing business assets in his children’s names as well as wife’s significant involvement in the business indicate business was “transferable ...

Owner’s Problematic Business Practices Support Finding of Enterprise Goodwill

Appeals court upholds trial court’s finding of enterprise goodwill, finding husband’s habit of periodically placing business assets in his children’s names as well as wife’s significant involvement in the business indicate business was “transferable ...

Telfer v. Telfer

In context of determining appreciation in value, appeals court says trial court did not err when it applied DLOM in valuing partial interests in businesses representing wife’s separate property; DLOM use is within trial court’s discretion and depends on facts of the case.

Tennessee Appeals Court Defers to Trial Court on DLOM Use in Divorce

In context of determining appreciation in value, appeals court says trial court did not err when it applied DLOM in valuing partial interests in businesses representing wife’s separate property; DLOM use is within trial court’s discretion and depends on facts of the case. Key Words: Discount ...

Li v. Aeterna Zentaris, Inc.

Court certifies securities fraud class action where plaintiff expert’s analysis shows market efficiency and where defense expert fails to perform independent event study to show lack of price impact and disprove effect of alleged misrepresentations.

Failure to Do Independent Price Impact Analysis Begets Class Certification

Court certifies securities fraud class action where plaintiff expert’s analysis shows market efficiency and where defense expert fails to perform independent event study to show lack of price impact and disprove effect of alleged misrepresentations.

In re AOL Inc.

In statutory appraisal, court finds sales process was not “Dell compliant” and declines to assign any weight to deal price; court agrees with parties’ experts that DCF best captures fair value on valuation date and arrives at final value below deal price.

Chancery Relies on DCF Where Deal Process Is Not ‘Dell Compliant’

In statutory appraisal, court finds sales process was not “Dell compliant” and declines to assign any weight to deal price; court agrees with parties’ experts that DCF best captures fair value on valuation date and arrives at final value below deal price.

Verition Partners Master Fund Ltd. v. Aruba Networks, Inc.

In statutory appraisal proceeding, Court of Chancery says unaffected market price provides “direct evidence of the collective view of market participants” as to target’s fair value whereas deal-price-minus-synergies is a less reliable “indirect measure ...

Court Calls Stock Price ‘Most Straightforward’ Indicator of Fair Value

In statutory appraisal proceeding, Court of Chancery says unaffected market price provides “direct evidence of the collective view of market participants” as to target’s fair value whereas deal price minus synergies is a less reliable “indirect measure ...

Humane Soc’y of the United States v. Perdue

Court rejects USDA’s decision to keep paying for pork-promoting trademarks that mostly have become functionally obsolescent and replaced by a different slogan; expert’s replacement cost approach to find current value of trademarks is illogical, says court.

Expert’s Valuation of Pork Trademarks Fails to Account for IP’s Limited Use

Court rejects USDA’s decision to keep paying for pork-promoting trademarks that mostly have become functionally obsolescent and replaced by a different slogan; expert’s replacement cost approach to find current value of trademarks is illogical, says court.

R. Kashmiry & Assocs. v. Ellis

In shareholder dispute over minority owner’s stock buyout, appeals court finds trial court’s sole reliance on five-year-old valuation and its rejection of appraiser’s recent valuation violates parties’ shareholder agreement and requires revaluation.

1 - 25 of 7,645 results