This appeal in a California court involved a dispute over an appraisal of the plaintiffs’ 15% interest in a grocery store the defendant operated. The plaintiffs alleged that the award of the superior court was obtained by fraud and that the arbitrator prejudiced their rights.
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In re Westpointe, L.P.
The bankruptcy court adopted a reorganization plan over the debtors' objection.
In re Glueck
The key issue in this case is setting the appropriate interest rate to establish present value in a "cram down" situation under 11 U.S.C. 1325(a)(5)(B).
Bank of Orange County v Azar
In this case, the court entered judgment, ex parte, at the request of plaintiff Bank of Orange County (BOC). BOC argued that a settlement agreement previously entered into between the parties provided for an ex parte entry of judgment in accord with a ...
Hess Energy, Inc. v. Lightning Oil Co., Ltd.
The U.S. Court of Appeals for the 4th Circuit affirmed the lower court’s damage calculation in this breach of contract to deliver natural gas case.
Nesser v. Boston Restaurants
At issue is the valuation of debtor's fifty percent interest in Boston Restaurants.
Estate of Adell v. Commissioner
Tax court disapproves of estate’s “conflicting expert reports” as to value of decedent’s 100% interest in a C corp. but ultimately adopts estate’s DCF valuation, finding its treatment of personal goodwill is more credible than the IRS’s approach.
Seattle Packaging Corporation v. Donald E. Barnard
At issue is the valuation of respondent's interest in Seattle Packaging Corporation.
Vermilion Valley Ambulance, Ltd. v. Town of Vermilion
In Vermilion Valley Ambulance, Ltd. v. Town of Vermilion, 2007 ABQB 580 (September 25, 2007), the Alberta Court of Queen’s Bench considered the amount of damages suffered by an ambulance operator from the loss of a contract with the Vermilion Area Service ...
Gregory J. Grambow v. Associated Dental Services
At issue is whether the determination of the value of Grambow's shares under a post-employment stock redemption plan is not subject to arbitration and, therefore, the arbitrators exceeded their authority when they determined the value of the shares.
Situation Management Systems, Inc. v. Malouf, Inc.
The Massachusetts Supreme Court concluded that Malouf was entitled to recover its lost profits as expectancy damages resulting from Situation Management Systems' (SMS) breach of contract.
In re Thomas, Debtors
At issue is the value of a secured claim held by the Internal Revenue Service ("IRS") in the Debtors' stock in a closely held corporation.
Huber v. Commissioner
Court considers whether family gifts of closely-held stock were “arms length,” sufficient to support 50% discounts ...
In the Matter of Markman
Allegations of mismanagement/misappropriation are relevant to fair market valuation of a corporation in a statutory appraisal action.
Superior Offshore International, Inc. v. Schaefer
Federal court admits experts’ determination of company’s capitalization based on publicly available information under Daubert, stating that even though using this type of information is not the preferred method, it may be acceptable when the company’s sto ...
In re Brugger
254 B.R. 321 (Bankr. M.D. Pa. May 15, 2000). Judge Thomas.
In re South Canaan Cellular Investments
Court denies debtors’ request for “appraisal protocol” concerning its purchase of certain limited partnership interests, including a demand that the independent appraiser be kept from learning about the parties’ prior competing valuations.
In re Eastman Kodak Company
Bankruptcy court denies shareholders’ renewed request for an equity committee, finding neither the debtor nor its creditors are hiding value in their calculation of the total equity value of less than $500 million; expert testimony as to the allegedly und ...
In re Yellowstone Mountain Club, LLC
Bankruptcy court avoids $209 million loan distribution to a resort owner, finding he (and counsel) manipulated the valuation experts, inflated projections, and used flawed appraisals for the underlying assets.
r2 Advisors, LLC v. Equitable Oil Purchasing Co. (In re Red Eagle Oil, Inc.)
Debtor’s fuel supply rights had value either in form of an implied contract, customer relationship, or simply an income stream, court says; court does not assign specific value but finds appraiser overstated its value due to misunderstanding of key facts.
Wojdak v. Greater Philadelphia Cablevision
At issue is the defendant's appraisal of the fair market value of the put interests of the plaintiff's partnership.
In Re Stephen L. Vecchitto
At issue is the valuation of 220 shares of stock of a closely-held corporation.
Indeck Energy Services, Inc. v. Commissioner
Issues are whether part of settlement payment constitutes interest deductible by Indeck and recognizable as ordinary income by petitioners, and whether penalties apply.
Snyder Plaza Properties, Inc. v. Adams Outdoor Advertising, Inc.
The Supreme Court affirmed the valuation of four billboard's leasehold interests in condemned property. It valued the leasehold interests using the capitalization of earnings method, and considered possible lease renewals. It rejected the comparable sal ...
Robert D. Parker v. Phyllis Grosskopf Parker
The Mississippi Court of Appeals rejected the argument that the value of notes receivable should be calculated using their present cash value rather than their pay out value when the notes receivable were dissipated during the marriage.
Scott v. Scott
Court values accounting practice as a partnership, when it is a corporation "in name only."