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Stay appraised of all the latest business considerations in the jewelry industry! The report explains how jewelry stores operate, the nature of their revenue streams, value drivers, the industry environment, the risks involved, and other key factors.
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Expert Uses Only One Comp to Calculate Auto Dealership Damages
Appellate court affirms $370,000 in lost profits for proposed Chrysler dealership, based in part on actual sales data from a single benchmark run by the same dealer but selling vehicles from a competing manufacturer.
Valuation Experts Compute Sustainable Executive Income for Support Purposes
In Bonnie Lee Dench v. Rodney Allan Dench, 2005 CanLII 22211 (ON.S.C.) (decided June 24, 2005), the Ontario Superior Court of Justice calculated the amount of income available for support from an auto dealership. Eight years prior to the date of separatio ...
What ‘FMV’? Bankruptcy Court Restricts Car Dealer’s Damages
Bankruptcy court finds car dealer’s claim for fair market value of its franchise based on state law dealer statute is invalid under Bankruptcy Code; expert testimony only supports past lost profit damages for cars and parts and accessories in stock at tim ...
9th Circuit Affirms Tax Court; Noncompete Must Be Amortized Over 15 Years, Not Life of Agreement
Redemption was an “acquisition” within the meaning of IRC section 197 because Frontier regained possession and control over 75% of its stock.
Heritage Auto Center v. Commissioner
At issue is whether petitioner is entitled to deductions for amortization of amounts paid to William Wright for a noncompetition and consulting agreement.
Metro Leasing and Development Corporation, East Bay Chevrolet Company v. CIR
The Tax Court considered whether the compensation paid by a holding company to its shareholder, a husband and wife, was reasonable and deductible under IRC Sec. 162.
Frontier Chevrolet Co. v. Commissioner
Issue is whether company's redemption of 75% of its stock was an “acquisition” within the meaning of IRC section 197, and whether the covenant not to compete needed to be amortized.
Lally Orange Buick Pontiac GMC, Inc. v. Sandhu
Appeals court scraps judicial appraisal, finding it was not based on competent evidence; in valuing dissenting shareholder’s interest in auto dealership, trial court ignored expert opinions but failed to detail methodology supporting its valuation.
Royal's Reconditioning Corporation, Inc. v. Garry Royal
The Illinois Court of Appeals reversed the lower court's award of lost profits in this breach of employment contract case.
Spady v. Spady
Appellate court holds that valuation date must bear a “rational relationship” to the assets being valued, and confirms no value for the auto dealership in this case, based on standard appraisal practice to round negative values to zero.
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).
Estate of Feldmar v. Commissioner
At issue is the date of death fair market value of 767,800 shares of United Equitable Corporation common stock owned by Milton Feldmar at his death.
In re: American Suzuki Motor Corporation
Bankruptcy court finds car dealer’s claim for fair market value of its franchise based on state law dealer statute is invalid under Bankruptcy Code; expert testimony only supports past lost profit damages for cars and parts and accessories in stock at tim ...
Las Vegas Dodge v. United States
Issue was the value of stock contributed to a trust taken as income tax deductions.
Nucar Consulting, Inc. v. Timothy Doyle, et al.
The Delaware Court of Chancery determined the quantum of damages in this misappropriation of a trade secrets case using an unjust enrichment theory. It limited the recovery to the profits earned over a two-year period because the evidence showed that it w ...
Gilmore v. Gilmore
At issue was the valuation of husband's corporation.
DaimlerChrysler Motors Company v. Manuel
Appellate court affirms $370,000 in lost profits for proposed Chrysler dealership, based in part on actual sales data from a single benchmark run by the same dealer but selling vehicles from a competing manufacturer.
Bero Motors, Inc. v. General Motors Corporation
The Michigan Court of Appeals concluded that a lower court did not abuse its discretion when it admitted economic experts testifying to the quantum of lost profits in this breach of contract action.
Edenfield v. Edenfield
What happens when a nonowner spouse requests a higher valuation of the marital business—and gets it, along with the business?
In re Chrysler LLC
Bankruptcy court authorized a preplan of reorganization sale of substantially all of the debtors’ assets based on evidence of fair value in exchange.
Fidelity Warranty Services, Inc. v. Firstate Insurance Holdings, Inc.
District court reverses $3.5 million award for lost business value due to expert’s use of incorrect measure of damages (income approach), and because owner’s attempt to cure by testifying as to market value was unfair surprise and speculative.
Fairway Dodge, Inc. v. Decker Dodge, Inc.
The New Jersey Superior Court, Appellate Division, determined that an accountant’s lost profits estimate was not a net opinion where the approach used was adequately supported by reference to accounting and industry standards. Rather, it found that the as ...
Smith v. Smith
One issue was whether the trial court correctly valued the business using the excess earnings approach while determining the capitalization rate on its own.
Bonnie Lee Dench v. Rodney Allan Dench
In Bonnie Lee Dench v. Rodney Allan Dench, 2005 CanLII 22211 (ON.S.C.) (decided June 24, 2005), the Ontario Superior Court of Justice calculated the amount of income available for support from an auto dealership. Eight years prior to the date of separatio ...
Estate of Winifred Hughes v. CIR
The U.S. Tax Court determined that the amount paid on a demand note after the death of the decedent was not deductible under sec. 2053 as a claim against the estate because the transaction was not bona fide nor completed at arm’s-length. In reaching this ...
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