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Court Tries to Make ‘Heads or Tails’ of Discounts in Divorce

Appellate court affirms “sizeable” discounts for real estate development companies, including ones for bulk sale and carrying costs.

B-K Cypress Log Homes v. Auto-Owners Insurance Company

Court admits the “before and after” as well as the “yardstick” model developed by the plaintiff’s lost profits expert, leaving questions regarding the underlying assumptions and data for cross-examination at trial, but excludes the defendant’s rebuttal wi ...

Barth v. Barth

Appellate court affirms “sizeable” discounts for real estate development companies, including ones for bulk sale and carrying costs.

Caveney v. Caveney

Massachusetts Court of Appeals confirms that the fair value standard in divorce cases precludes application of any discount, either for lack of marketability or lack of control, for any closely held company, even highly restricted shares in family owned b ...

Divorce Court Says SSVS-1 Is Instructive But Not Binding

Divorce court finds AICPA BV standards (SSVS-1) instructive but not binding on valuation of goodwill.

Teams of Experts Help Court and Creditors Value Huge, Bankrupt Homebuilder

Bankruptcy court voids over $600 million in transfers to subsidiaries of bankrupt homebuilders based on teams of expert testimony regarding solvency opinions and lack of reasonably equivalent value.

In re Marriage of Devries

Divorce court finds AICPA BV standards (SSVS-1) instructive but not binding on valuation of goodwill.

In re TOUSA, Inc.

Bankruptcy court voids over $600 million in transfers to subsidiaries of bankrupt homebuilders based on teams of expert testimony regarding solvency opinions and lack of reasonably equivalent value.

Court-Appointed Expert Appeals a Second Time for Malpractice Immunity

Supreme Court of Minnesota reverses lower court’s opinion and extends quasi-judicial immunity to neutral experts appointed under Rule 706 of the applicable rules of evidence.

Peterka v. Dennis (II)

Supreme Court of Minnesota reverses lower court’s opinion and extends quasi-judicial immunity to neutral experts appointed under Rule 706 of the applicable rules of evidence.

Fair Value of Real Estate Company Must Include Marketplace Cost and Risks

Court determines fair value of real estate development company using net asset approach.

Marsh v. Billington Farms, LLC

Court determines fair value of real estate development company using net asset approach.

In re the Marriage of Divin

Steven, who was born in 1968, and Sharon, who was born in 1960, were married in 1991. Two children, Mitchell and Kylie, were born during the marriage. The parties met while both were working at Millard Refrigerated Services. Other than a $10,000 retiremen ...

Wesley B. Binder v. Tamatha E. Thorne-Binder

The Missouri Court of Appeals, Western District, affirmed a lower court’s valuation of a business’s intangible asset. The valuation was based on the testimony of a spouse, who was involved in the business as it accountant. Further, the other spouse’s plea ...

Business’s Intangible Value Based on Involved Spouse’s Testimony

The Missouri Court of Appeals, Western District, affirmed a lower court’s valuation of a business’s intangible asset. The valuation was based on the testimony of a spouse, who was involved in the business as it accountant. Further, the other spouse’s plea ...

Brewer Quality Homes, Inc. v. Commissioner (II)

The U.S. Court of Appeals for the Fifth Circuit affirmed the Tax Court’s determination of reasonable and deductible compensation for an owner of a Louisiana mobile home dealership. The compensation was calculated using RMA data for compensation to gross s ...

State Contracting & Engineering Corp. v. Condotte America, Inc.

The U.S. Court of Appeals for the Federal Circuit affirmed a lower court’s award of reasonable royalties in this method patent infringement case. It found that the plaintiff’s expert properly relied on the actual terms of the Florida Department of Transpo ...

Actual Contract Considered in Hypothetical Negotiations

The U.S. Court of Appeals for the Federal Circuit affirmed a lower court’s award of reasonable royalties in this method patent infringement case. It found that the plaintiff’s expert properly relied on the actual terms of the Florida Department of Transpo ...

Tax Court, Frustrated by Inadequate Data, Inscrutable Analyses, Bases Reasonable Compensation on RMA Ratios

The issue in this case was the reasonableness of compensation paid to the shareholder and primary officer of Brewer Quality Homes Inc. (Brewer).

Brewer Quality Homes, Inc. v. Commissioner (I)

Issue is the extent to which amounts that petitioner paid to shareholder-officer are deductible as reasonable compensation under section 162(a)(1).

Indiana Supreme Court Upholds Alerding's Valuation of Convicted Sex Offender's Construction Company; Trial Court's Discretion to Set Valuation Date Allocates Risk of Radical Change in Asset's Value

We reported ( 1/96, pp. 8-9) that the court of Appeals of Indiana overturned the $328,000 value of Quillen Construction, Inc. opined by the wife's expert, R. James Alerding , because the ...

Court upholds initial value of sex offender's company

In our January 1996 issue (p. 8) we reported that the Indiana Court of Appeals reversed the $328,000 valuation of Quillen Construction Inc., as concluded by the trial court based on expert ...

More Cases ... Bankruptcy Expert Fees: UDC Homes

The court ruled that reimbursement of expenses in Chapter 11 cases can be based upon a restructuring fee concept, such as compensation on the basis of a percentage of certain financial benchmarks relating to the resulting transaction.

In re UDC Homes

At issue is the approval of compensation and reimbursement of expenses.

Moran v. Moran

Issue was the value of closely held shares in a construction company.

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