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Can ESOP Appraisal Satisfy Charitable Contribution Reporting Requirement?

Court finds using ESOP appraisal to show “qualified appraisal” is a long shot to meet charitable contribution verification requirements because appraisal did not consider tax consequences or value shares individual petitioners donated, but petitioners may have reasonable cause defense.

Chrem v. Commissioner

Court finds using ESOP appraisal to show “qualified appraisal” is a long shot to meet charitable contribution verification requirements because appraisal did not consider tax consequences or value shares individual petitioners donated, but petitioners may have reasonable cause defense.

6th Circuit Upholds Using Post-Hoc Comparable Transaction

Sixth Circuit finds expert’s examination of post-hoc transaction in using market approach did not involve improper hindsight.

In re Global Technovations, Inc. (III)

Sixth Circuit finds expert’s examination of post-hoc transaction in using market approach did not involve improper hindsight.

Mondis Technology, Ltd. v. LG Electronics, Inc.

Federal district court permits patent damages expert to base running royalty calculations on market value of accused products, when “economic justification” supported application of entire market value rule.

Insolvency Analysis Hinges on Reasonableness of Projections

Bankruptcy court voids $25 million acquisition based on valuations that used historic, 12 months' earnings prior to closing and rejecting expert who relied substantially on inflated, unreasonable management projections.

In re Global Technovations, Inc. (I)

Bankruptcy court voids $25 million acquisition based on valuations that used historic, 12 months' earnings prior to closing and rejecting expert who relied substantially on inflated, unreasonable management projections.

Bose Corporation v. JBL, Inc.

The U.S. Court of Appeals for the Federal Circuit affirmed the district court’s calculation of a reasonable royalty award based on the entire value of the product containing the infringing component. It noted that the entire market value rule permits reco ...

Entire Market Value Rule Applied

The U.S. Court of Appeals for the Federal Circuit affirmed the district court’s calculation of a reasonable royalty award based on the entire value of the product containing the infringing component. It noted that the entire market value rule permits reco ...

Advanced Communication Design, Inc. v. Follett (III)

At issue is the marketability discount of respondent's shares of Advanced Communication Design, Inc.

Minnesota Court Adopts Elements From Both Majority and Minority Valuations

In Advanced Communication Design v. Follet, 601 N.W.2d 707 (Minn. Ct. App. 1999) (abstracted in January 2000), the court ruled that a marketability discount should not apply because a majority shareholder's conduct had oppressed a minority shareholder.

In re Zenith Electronics Corporation, Debtor

At issue are the approval of Zenith's Disclosure Statement and confirmation of Pre-Packaged Plan of Reorganization, including the valuation of Zenith.

Advanced Communication Design, Inc. v. Follett (I)

At issue is whether the district court erred as a matter of law in not applying a lack of marketability discount when evaluating Follett's stock.

No Marketability Discount Applied to Determine Fair Value of Oppressed Shareholder's Stock

The issues in this breach of fiduciary duty case were: (1) whether a discount for lack of marketability should be applied in valuing a minority shareholder's shares when the sale results in the buyer becoming the sole owner of the company; (2) whether a minority shareholder has a fiduciary duty to other shareholders; and (3) whether the trial court abused its discretion in making the payment to the minority shareholder payable over 10 years.

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