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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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Olive Hospitality Inc. v. Woo
In Olive Hospitality Inc. v. Woo, 2006 BCSC 1554 (October 20, 2006), the Supreme Court of British Columbia determined the proper amount of damages in this breach of fiduciary duty case. In 2000, Olive Hospitality Inc. (Olive) was formed by a group of Kore ...
Jimenez v. Jimenez
Appeals court affirms trial court’s decision to give wife portion of value of goodwill in two restaurants husband set up with new partner during separation, where restaurants carried husband’s name and featured recipes he had developed during the marriage; goodwill is a community asset.
Blackstone v. Blackstone
At issue is whether the trial court improperly valued three corporations owned by respondent as having a value to the marital estate of $300,000, when the only expert testimony at trial indicated that the corporations had a fair market value of $0.
Gavrielidis v. 80 Seaview Ave., LLC
In this dispute among siblings owning restaurants in Connecticut, the court determined that there was no oppression against one of the siblings whose employment was terminated and there were no wrongful acts. The court determined the fair market value of the plaintiff’s membership interests but denied discounts for lack of control and lack of marketability.
Ruggiero v. Ruggiero
New York court enlists expert valuators to determine the fair value of a deli, occupying a “unique niche,” following the death of one of two equal owners; the court adopts the defendant expert’s income approach, but rejects the proposed 20% lack of market ...
Burger King Corporation v. C. R. Weaver; M-W-M, Inc.
The U.S. Court of Appeals for the Eleventh Circuit affirmed an award of lost profits under the Lanham Act for Weaver's use of Burger King's trademark after their termination of his franchises. The Court determined that even though Burger King was not har ...
In re the Marriage of Wolhaupter-Heinzel
One of the issues was whether the parties' gun shop business should be valued at liquidation value or book value of inventory since wife wanted to continue the business.
S. Fla. Ent Assocs. v. Hartford Fire Ins. Co.
In this business interruption case resulting from mandatory shutdowns to control COVID-19, the court grants a motion to dismiss claims of the plaintiff. While the plaintiff claims losses due to COVID-19 shutdowns, the plaintiff fails to allege any actual harm to the insured property.
Arthur Reardon v. Lovely Development, Inc.
The Supreme Court of Maine reversed a jury’s lost profits award in this conversion case because the award was not supported by evidence in the record.
O’Mahony v. Whiston
In a case of disputes among the owners of an Irish soccer bar in New York City, the court awarded economic damages and punitive damages after the controlling owners took proceeds of a lease buyout of the bar’s prior location to establish a new identical bar in a new location while cutting out the minority owners from the new bar. Using assets of the old corporation and thereby misappropriating a corporate opportunity of the old corporation, they started a new identical bar (including the name) in a new location in a corporation the control owners set up.
Rainforest Cafe, Inc. v. State of Wisconsin Investment Board
The Minnesota Court of Appeals affirmed the lower court’s determination of fair value at the merger consideration in this dissenting shareholder action. It affirmed the lower court’s decision to give no weight to the four experts that testified because th ...
Real Hosp., LLC v. Travelers Cas. Ins. Co. of Am.
In this business interruption case resulting from mandatory shutdowns to control COVID-19, the court granted a motion by the defendant insurance company to dismiss claims of plaintiffs; plaintiffs did not argue that they sustained a physical loss, and coverage would have been denied nevertheless by the virus exemption.
Grow v. Grow
When the original valuation date preceded the 2008-2009 economic crisis, trial court erred by failing to consider its impact on the value of the business prior to trial.
McLelland v. Paxton
In dissolution dispute, appeals court affirms trial court’s finding, based on plaintiff expert testimony, that dissolved professional LLC had entity goodwill at trial based, in large part, on ownership of three leases and operation of offices that doctors could use upon termination of partnership.
Kinsey v. Cendant Corp.
NY court clarifies measure of lost profits for stock options in contract versus conversion cases.
Dorothee Dary, et al. v. Lee Ann Gilbert, et al.
The California Court of Appeals, First District reversed a lower court’s grant of summary judgment. It found that an unprofitable saloon business transferred to the real property owner following an unlawful detainer settlement was transferred for less tha ...
Ryan v. Tad's Enterprises
At issue is the valuation of Tad's Enterprises.
Raley v. Brinkman
In LLC member buyout dispute, the Court of Appeals finds the term “fair value” does not contemplate the use of shareholder-level discounts. However, tax affecting is relevant evidence when determining the going-concern value of subject S corp. Trial court must consider evidence on tax affecting.
Mount v. Mount
One issue in this case was the source from which the husband received shares of stock.
Scott Campbell Peak v. Debra Jean Peak
The Michigan Court of Appeals affirmed the lower court's decision not to consider the tax consequences of a merger of the marital business that occurred after the judgment of divorce. The appellate court noted that the husband's disposition of the stock ...
Maingate Hotel Company, Inc. v. Zaby's LP
The California Court of Appeals, 4th District, upheld a jury’s award of lost profits to Maingate after Zaby’s breached the property lease intended for hotel development.
Studio 417 v. Cincinnati Ins. Co.
In this business interruption case resulting from mandatory shutdowns to control COVID-19, the court declined to grant a motion to dismiss claims of plaintiffs; plaintiffs, inter alia, adequately allege that they suffered a physical loss due to COVID-19.
Walter Lively, et al. v. Robert J. Rufus, et al.
The Supreme Court of West Virginia reversed and remanded the case on a number of grounds.
Freihage v. Freihage
Appeals court acknowledges impossibility of duplicating calculations underlying trial court’s valuation of husband’s LLC owning McDonald’s franchises but surmises result hinges on treatment of funds from family trust to LLC as debt, rather than equity.
Agnelli v. Lennox Miami Corp.
In this lengthy opinion dealing with the fair value of a 12.5% interest the plaintiff held in a Florida hotel holding corporation, the U.S. District Court determined that discounts for minority interest and for marketability are not allowed. The court also determined damages for the breach of contract, or, in the alternative, breach of fiduciary duty, on the part of the plaintiff.