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Court Favors MUM Method for Goodwill Allocation in Illinois Divorce Case

In divorce case, appellate court upholds valuation based on opinion of husband’s expert using MUM method to separate total goodwill value into personal and enterprise components; court also upholds use of small marketability discount where owner spouse is the sole owner of the company.

In re Marriage of Preston

In divorce case, appellate court upholds valuation based on opinion of husband’s expert using MUM method to separate total goodwill value into personal and enterprise components; court also upholds use of small marketability discount where owner spouse is the sole owner of the company.

Court Clarifies Rule 26 Protection for ‘Reporting’ and ‘Non-reporting’ Experts

Court says background information in expert’s report is what Rule 26 has in mind in requiring statement of “the facts or data considered by the witness” in forming his opinion; court clarifies discovery rules to communication with nonreporting expert.

Luminara Worldwide, LLC v. Liown Elecs. Co.

Court says background information in expert’s report is what Rule 26 has in mind in requiring statement of “the facts or data considered by the witness” in forming his opinion; court clarifies discovery rules to communication with nonreporting expert.

Court Clarifies Rule 26 Protection for ‘Reporting’ and ‘Non-Reporting’ Experts

Court says background information in expert’s report is what Rule 26 has in mind in requiring statement of “the facts or data considered by the witness” in forming his opinion; court clarifies discovery rules to communication with nonreporting expert.

Is Expert Valuation Still Valid After Routine Destruction of Underlying Workpapers?

Court considers whether an expert can rely on valid but aged report after routine destruction of underlying workpapers, and also whether the expert can supplement the report with information not available at the time of the original.

Lawton v. Bank of America Corp.

Court considers whether an expert can rely on valid but aged report after routine destruction of underlying workpapers, and also whether the expert can supplement the report with information not available at the time of the original.

Robert J. Pound v. Airosol Company, Inc.

The U.S. District Court for Kansas excluded a financial expert’s damage computation under Daubert in this false advertising matter. The expert utilized the yardstick method and a one-to-one sales loss assumption. Because she failed to perform a market ana ...

Party’s Failure to Cooperate in Appraisal Backfires

In this marital dissolution case, husband had owned a modular buildings business, which he later transferred to wife, who renamed it Elite Modular Structures.

Stribling v. Stribling

In this marital dissolution case, husband had owned a modular buildings business, which he later transferred to wife, who renamed it Elite Modular Structures.

Infinity Products, Inc. v. Herbert Quandt and Fabri-Tech, Inc.

The Indiana Court of Appeals affirmed a lost profits award for misappropriation of trade secrets. The court rejected the position that because Infinity had entered the business by acquisition, it should be precluded from recovering lost profits because i ...

Offerman v. Offerman

Issue is the value of a closely held corporation which belonged to both husband and wife, and whether unperformed contracts should be considered in value.

Reasonable value of contracts to be included in valuation of corporation

The primary issue in this marital dissolution is the value of a closely held corporation, Mark Made Inc. , which belonged to both husband and wife.

In re Marriage of Breslow

At issue is the valuation of husband's shares of stock as marital property.

In re Marriage of Breslow

The issue in this case is whether a party can appeal a trial court's final judgment regarding the value of stock. The wife in this case mistakenly interpreted the trial court's judgment, whi ...

Lost Profits Recoverable When Business’ Assets Are Converted

The Tennessee Court of Appeals reversed the lower court and found that the company could recover lost profits when its assets were converted. After Haraway failed to make payments under the buy-sell agreement, Burnett took possession of the collateral ...

Coy N. Haraway and Redwing Technical Systems v. William C. Burnett

The Tennessee Court of Appeals reversed the lower court and found that the company could recover lost profits when its assets were converted. After Haraway failed to make payments under the buy-sell agreement, Burnett took possession of the collateral ...

Estate of Bessie I. Mueller v. CIR

The Tax Court rejected the estate's claim for equitable recoupment of taxes paid based on a valuation of the estate's stock. The estate reported the value of the stock to be $1,505 per share; however, 67 days after the valuation date it sold the stock fo ...

Main Event in Equitable Recoupment Defined as Overall Additional Tax

The Tax Court rejected the estate's claim for equitable recoupment of taxes paid based on a valuation of the estate's stock. The estate reported the value of the stock to be $1,505 per share; however, 67 days after the valuation date it sold the stock fo ...

SK Handtool Corp. v. Dresser Industries

A divided Illinois Court of Appeals reversed and remanded a jury's award of lost profits based on misrepresentation made in connection with the sale of a hand tool business to a turnaround management firm. SK Handtool had a CPA and a business valuator cal ...

Damage Award Overturned on Speculative Calculation of Lost Profit

A divided Illinois Court of Appeals reversed and remanded a jury's award of lost profits based on misrepresentation made in connection with the sale of a hand tool business to a turnaround management firm.

Frederick G. Krapf v. U.S.A.

The Court of Federal Claims valued a minority interest in an AmTrak service provider for gift tax purposes. It considered a number of post-gift transactions. It determined that the transactions were relevant only when (1) there had been no material chang ...

Relevance of Transactions Judged Using Standard Tests

The Court of Federal Claims valued a minority interest in an AmTrak service provider for gift tax purposes.

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