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Demenno v. Demenno

The Alaska Supreme Court affirmed the judgment of the trial court in determining the value of active appreciation and affirmed that the property in question remained the husband’s separate property and did not transmute to the marital estate.

Supreme Court (Alaska) Affirms Trial Court Calculation of Active Appreciation

The Alaska Supreme Court affirmed the judgment of the trial court in determining the value of active appreciation and affirmed that the property in question remained the husband’s separate property and did not transmute to the marital estate.

Construction: Excavation (Site Preparation)

This industry comprises establishments primarily engaged in site preparation activities, such as excavating and grading, demolition of buildings and other structures, septic system installation, and house moving. Earth moving and land clearing for all types of sites (e.g., building, nonbuilding, mining) is included in this industry. Establishments primarily engaged in construction equipment rental with operator (except cranes) are also included.

Hornberger v. Dave Gutelius Excavating, Inc.

Valuation of shares of terminated stockholder based on shareholder agreement that requires calculation of adjusted net book value and specified adjustments may include discounts, where discounts are consistent with industry practice, appellate court says.

Industry Practice Supports Discounts in Stock Redemption Valuation

Valuation of shares of terminated stockholder based on shareholder agreement that requires calculation of adjusted net book value and specified adjustments may include discounts, where discounts are consistent with industry practice, appellate court says.

ESOP Trustee Evaded Fiduciary Duties by Delegating Valuation

Court finds ESOP trustee liable for causing plan to overpay; trustee “delegated” valuation to ESOP valuator without inquiring into valuation components, including projections, and without exploring “glaring” gaps (industry analysis) in valuation report.

ESOP Trustee Evaded Fiduciary Duties by Delegating Valuation

Court finds ESOP trustee liable for causing plan to overpay; trustee “delegated” valuation to ESOP valuator without inquiring into valuation components, including projections, and without exploring “glaring” gaps (industry analysis) in valuation report.

Perez v. First Bankers Trust Services, Inc.

Court finds ESOP trustee liable for causing plan to overpay; trustee “delegated” valuation to ESOP valuator without inquiring into valuation components, including projections, and without exploring “glaring” gaps (industry analysis) in valuation report.

‘Devastating’ Cross-Examination in Shareholder Buyout Case Leads to Discredited Expert

Court discredits expert valuation in shareholder buyout case based on flawed income approach and inconsistent testimony.

In re White

Court discredits expert valuation in shareholder buyout case based on flawed income approach and inconsistent testimony.

Applying Statutory Fair Value Discounts From Shareholder Dissent to Oppression Cases

Court analogizes shareholder oppression to dissent cases.

Edler v. Edler

Court analogizes shareholder oppression to dissent cases.

Connie Faye Cantrell Craft v. Alfred M. Craft

The Louisiana Court of Appeals, Second Circuit affirmed a reimbursement claim to the marital community for the increase in value of a separate property business asset. The increase was computed based solely on the increase in shareholder’s equity over thi ...

Reimbursement Award Based on Increase in Shareholder’s Equity

The Louisiana Court of Appeals, Second Circuit affirmed a reimbursement claim to the marital community for the increase in value of a separate property business asset. The increase was computed based solely on the increase in shareholder’s equity over thi ...

Debt included in net asset valuation

The issue in this marital dissolution case was whether the trial court erred when it included certain debts in the net asset valuation of the parties' business, Drake Excavating.

Drake v. Drake

The issue in this marital dissolution case was whether the trial court erred when it included certain debts in the net asset valuation of the parties' business.

Valuation of appreciation requires three-step process; Capital gains credit awarded with no intent to sell

The primary issue in this case was valuation and division of the appreciation in the value of husband's business, Charles Hamilton Excavating Co. (CHEC).

Hamilton v. Hamilton

The primary issue in this case was valuation and division of the appreciation in the value of husband's business.

Equipment Company Valuation Turns on Asset- and Earnings-Based Values

The fair market value of 492,610 shares of stock in Dunn Equipment Inc. is in dispute in this case.

Estate of Dunn v. Commissioner (I)

At issue is the fair market value of 492, 610 shares of Dunn Equipment.

Dixon v. Dixon

At issue is whether husband's crane and rigging business should be included in the valuation of marital estate.

Husband bears loss of marital asset caused by his intentional wrongdoing

In this marital dissolution, the issue was whether the trial court erred in not including in the marital estate the value of husband's business at the time the action was commenced.

A.E. Sanders v. J.W. Snyder Construction Company, Inc.

The Alabama Court of Civil Appeals reversed a jury's award for breach of contract damages.

Breach of Contract Limited to Amount Earned

The Alabama Court of Civil Appeals reversed a jury's award for breach of contract damages.

Gioia v. Gioia

Issues included the proper valuation date of husband's 50% business interest, and whether certain aspects of the trial court's valuation were proper.

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