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Co. Supreme Court affirms minority discounts in family law cases

Big DLOM news in Colorado family law

More distributions equal lower discounts, Porter and Frazier agree

Stricter standards for IP evidence signaled by Federal Courts

FMV's Hoffman reveals unique aspects of highly-contested Ludwick case

Dunn to BV experts: Alert attorneys to the power of the discount rate

Dunn to attorneys and experts in damages cases: stay alert to the power of the discount rate

Is valuation still valid after routine destruction of workpapers?

Entire Market Value analysis blasted in Red Hat reasonable royalty case

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Tax Court uses its own weighted approach to discount an undivided real property trust

Ludwick v. Commissioner: Tax Court devises its own weighted approach to value an undivided real property trust

Post-Katrina business interruption case hinges on valuation testimony

Expert testimony rescues insured client from post-Katrina business interruption losses

Limit placed on financial expert in criminal securities fraud case backfires

The Dirty Dozen: National Emerging Valuation Issues in Divorce

Buy-Sell value stands after expert is discredited in shareholder buy-out case

BVR Launches BVLaw - New Service for Law Firms and Business Appraisers

NC opinion supports new intellectual property valuation methods

Delaware shareholder dissent case disputes “circular logic” when valuing the business

Lack of “three approaches” gets experienced appraiser “Dauberted”

Business Valuation Cases in Brief

Business Valuation Cases in Brief by John J. Stockdale, Jr., JD Estate Valuations In the Estate of Farnam v. CIR, 130 T.C. No. 2 (February 4, 2008), the U.S. Tax Court concluded that loans made to a family business may not be aggregated with equity interests in that business in order to satisfy the 50% ‘‘interest’’ requirement needed to qualify for the family-owned business tax exemption. The court con- cluded that interest as used in ...

Business Valuation Cases in Brief

A review of cases that present issues of interest within the business valuation community.