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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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Carr v. Carr
One issue in this case was the court forced sale of a family business and a the court's requirement that the husband sign a non-compete agreement.
Postiy v. Postiy
Appellant first contends that rendering the prenuptial agreement unenforceable was in error where there were only two significant omissions from the agreement's 1982 financial statement, whi ...
In the Matter of the Dissolution of Midnight Star Enterprises
Petition for dissolution of a partnership was brought by the general partner. The circuit court found the fair market value of the partnership was $6.2 million and ordered the majority partners to buy the business for that price within ten days or it woul ...
Estate of Frank v. Commissioner
Issues are whether 91 shares of common stock are includable in decedent's gross estate pursuant to sections 2038(a)(1) and 2035(d)(2), and valuation of the stock.
Family Tacos, LLC v. Auto Owners Ins. Co.
In this business interruption case resulting from mandatory shutdowns to control COVID-19, the court grants motions of the defendant to dismiss claims of the plaintiff. The plaintiff files claims for coverage under its insurance policy for losses resulting from COVID-19 shutdowns and seeks to establish a class. The court decides that coverage is not provided under the policy because there is no physical loss; the civil authority provision is likewise not effective, and there is a virus exception that is applicable to the case at hand.
Eateries, Inc. v. J.R. Simplot Company
Issue is whether the district court used an incorrect methodology to calculate damages from sale of salmonella contaminated food. Method was difference between FMV before and after.
Estate of Furman v. Commissioner
Business Valuation and Taxes: Procedure, Law and Perspective ...
Beverly Hills Concepts v. Schatz & Schatz (II)
In legal malpractice action, issue was whether the trial court improperly made the award based on lost profits.
In re Integra Realty Resources, Inc.: Jeffrey A. Weinman v. Fidelity Capital Appreciation Fund, et al.
The U.S. Court of Appeals for the Tenth Circuit considered the recovery of the value of an asset that was fraudulently transferred under sec. 550 of the Bankruptcy Code when the asset increases in value following the transfer.
In re Kinser Group LLC
In § 506(a) hotel valuations, bankruptcy court finds creditor’s experienced expert premised appraisals on “fundamentally flawed” base assumption that hotels would be sold on the valuation date, where debtor’s plan said debtor would retain and operate hotels; court said replacement value applied.
Frick v. Frick
The issue in this marital dissolution was the value of the couple’s interest in multiple restaurants.
Blair v. McDonagh
IN THE COURT OF APPEALS FIRST APPELLATE DISTRICT OF OHIO HAMILTON COUNTY, OHIO KEVIN BLAIR, Plaintiff-Appellant, vs. PAT MCDONAGH, Defendant-Appellee, and CLADDAGH DEVELOPMENT GROUP, LLC, Defendant. : : : : : : : : APPEAL NO. C-070238 TRIAL NO. A-0507816 D E C I S I O N. Civil Appeal From: Hamilton County Court of Common Pleas Judgment Appealed From Is: Affirmed in Part, Reversed in Part, and Cause Remanded Date of Judgment Entry on ...
Schauerhamer v. Commissioner
At issue is whether the value of certain assets transferred to family partnerships is includable in the decedent's gross estate.
Nelson v. Nelson
At issue is the division of marital property, including husband's stock in a cleaner business.
Crawford v. Crawford
At issue is the valuation of husband's shares of stock in a closely-held engineering company.
Salem Med. Arts & Dev. Corp. v. Columbiana Cty. Bd. of Revision
The Ohio Supreme Court affirmed the Board of Tax Appeals finding that the value of real property is not equal the value of the company holding the real property when the property is the company's only asset.
In re the Marriage of Petty v. Reese
At issue are the terms of an antenuptial agreement.
Crowder v. Crowder
Wife appealed from an amended judgment, which distributed the appreciation in the value of husband's company.
Olmstead v. Olmstead
Issue was the valuation of several businesses owned by the parties, and whether the trial court properly accepted the testimony of wife's expert.
Allegheny Energy, Inc. v. DQE, Inc.
The U.S. Court of Appeals for the Third Circuit reversed the district court and ordered a preliminary injunction prohibiting DQE Inc. from taking any action.
Columbia Park Golf Course, Inc. v. City of Kennewick
Court of Appeals approves lost asset value for breach of contract to negotiate, noting fewer problems of proof than lost profits values, but opinion subject to dissent.
MIKMAR, Inc. v. Westfield Ins. Co.
In this business interruption case resulting from mandatory shutdowns to control COVID-19, the court grants the defendant insurance company’s motion to dismiss plaintiffs’ complaint seeking coverage for lost business income under their insurance policies. Plaintiffs operated a hotel and adjacent banquet and catering facility. In ruling against the plaintiffs, the court found the virus did not perceptibly harm the properties and the policies included a virus exclusion that prevented coverage of business losses.
Shaffer v. Visaggio’s, Inc. (I)
Court majority finds appointed appraiser’s fair value determination meets legal requirements applicable to dissenting shareholder proceeding; dissent says appraiser lacked valuation expertise and ignored proper business valuations from parties’ experts.
Kassab v Kasab
In determining the fair value of petitioner’s interest in two family businesses that hold real estate, New York court (Second Department) adopts expert’s decision not to apply marketability discount, noting valuation “already relies upon market exposure.”
Berry & Gould, P.A. v. F. Norman Berry
The Maryland Court of Appeals reversed the lower court's award of the value of a OB/GYN practice's goodwill in this unjust enrichment case. The court found that the practice was not under an obligation to purchase the goodwill of a departing shareholder ...