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Bakeries, Commercial

This U.S. industry comprises establishments primarily engaged in manufacturing fresh and frozen bread and bread-type rolls and other fresh bakery (except cookies and crackers) products.

Court Rejects Expert’s Use of Going Concern Method for Inactive Business

In Daubert ruling, state court excludes valuation the expert claimed was based on the going concern, or “Queenan” methodology; although a reliable method, it cannot be applied to the facts of the case in a reliable manner, considering the business never h ...

O’Rourke v. Burke and Hotchkiss

In Daubert ruling, state court excludes valuation the expert claimed was based on the going concern, or “Queenan” methodology; although a reliable method, it cannot be applied to the facts of the case in a reliable manner, considering the business never h ...

Formula to determine contingent value of stock options upheld on appeal

In this marital dissolution, husband complained, among other things, that: the trial court improperly characterized his stock options as 100% community property, the trial court erre ...

Boyd v. Boyd

Issues were characterization of stock options as marital property, valuation date, and valuation of stock options.

Matter of Hahn v. Hahn's Old Fashioned Cake Co., Inc.

The New York Supreme Court, Suffolk County considered the value of a business for the purposes of a shareholder buyout. It considered the expert's testimony using Rev. Rul. 59-60. The court noted that the application of a minority discount was improper u ...

Marketability Discount Permitted in Shareholder Buyout

The New York Supreme Court, Suffolk County, considered the value of a business for the purposes of a shareholder buyout.

Farrell v. Mountain Folk, Inc.

At issue is the valuation of a wholesale/retail bakery and delicatessen.

Shareholder Dispute Cases

This case involves an alleged diversion of corporate funds by the former husband of the plaintiff. The Supreme Court of Vermont determined that since this issue wasn't resolved in the divorc ...

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