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Court Relies on DCF to Derive Value of ‘Sui Generis’ Company

NY court rejects comparable analyses to value “truly incomparable” beverage company and relies solely on DCF; court says the fact that expressions of interest to buy the company never became bona fide offers indicates liquidity risk and supports 25% DLOM.

Failure to Specify Offset Value Does Not Preclude Expert’s Admissibility

In contract dispute, court finds defendant expert’s testimony regarding offset value of new equipment plaintiff installed in reliance on contract is relevant under Daubert even though expert fails to state precise monetary benefit to plaintiff.

Ferolito v. AriZona Beverages USA LLC

NY court rejects comparable analyses to value “truly incomparable” beverage company and relies solely on DCF; court says the fact that expressions of interest to buy the company never became bona fide offers indicates liquidity risk and supports 25% DLOM.

Dominion Liquid Technologies, LLC v. GT Beverage Co., LLC

In contract dispute, court finds defendant expert’s testimony regarding offset value of new equipment plaintiff installed in reliance on contract is relevant under Daubert even though expert fails to state precise monetary benefit to plaintiff.

Industry and I-Banking Expert Admits Even He Wouldn’t Rely on His Own Report

Court strikes lost profits calculations for new energy drink distributor because the expert, an industry consultant/investment banker, failed to use scientific methods, market surveys, or reliable benchmark data.

The Citrilite Co. v. Cott Beverages, Inc.

Court upholds regression analysis of cumulative data sets under Daubert but strikes portions of expert’s damages calculations that project lost profits beyond stated contract term.

R&R International v. Manzen, LLC

Court strikes lost profits calculations for new energy drink distributor because the expert, an industry consultant/investment banker, failed to use scientific methods, market surveys, or reliable benchmark data.

Damages Experts Lose the Daubert Battle in Deposition

Court excludes plaintiff’s financial and marketing experts at trial for failing to support lost profits damages evidence with reliable market sales data.

Compania Embotelladora del Pacifico, S.A. v. Pepsi Cola Co.

Court excludes plaintiff’s financial and marketing experts at trial for failing to support lost profits damages evidence with reliable market sales data.

A Gross Result in the Gross Case Calls Into Question Circumstances in Which Tax Affecting Is Valid

Appraisers may soon have to defend their tax affecting in prior S corporation valuations as a result of Gross.

Daubert Issue Rears Its Ugly Head in Gross Case

George Hawkins wrote a guest abstract of this case in the January 2002 issue of Shannon Pratt's Business Valuation Update focusing on the tax affecting issues in the case.

Gross v. Commissioner (II)

Issues involved tax affecting of the discounted cash flows of the company and the size of the marketability discount.

0% Reduction for Tax Affecting Affirmed

The 6th Circuit affirmed the Tax Court’s valuation of gifted minority interests in a closely held S corporation.

Not Necessary to Tax Affect Pepsi Bottler S Corp Earnings

Petitioners in this case were gifted a total of 373.5 shares of common stock out of 19,680 outstanding shares in G&J Pepsi-Cola Bottlers Inc. (an S corporation) from their parents, and each filed a Form 709 (United States Gift and Generation Skipping Transfer Tax Return) in a timely manner.

Gross v. Commissioner (I)

Business Valuation and Taxes: Procedure, Law and Perspective ...

Estate of Mary D. Maggos (Maggos I) v. CIR

The Tax Court rejected taxpayer's motion for summary judgment on gift tax liability resulting from a redemption of a majority interest in a corporation's stock. The transaction left the decedent's son as the sole shareholder of the corporation. The IRS d ...

Independent Appraisal Needed to Overcome Presumption of Donative Intent

The Tax Court rejected taxpayer's motion for summary judgment on gift tax liability resulting from a redemption of a majority interest in a corporation's stock.

Estate of Bruce v. Commissioner

Issue is whether, as a result of sale and redemption of stock of closely held corporation, Shirley A. Bruce made a taxable gift to her son and daughter-in-law, and if so, in what amount.

In re Marriage of Jorgensen

One issue was the value of husband's 450 shares Great Falls Coca Cola Bottling Co. that he received as a gift.

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