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In re Finisar Corp. Secs. Litig.

Court denies class certification in securities fraud case, finding defense financial expert is able to rebut presumption of reliance by way of event study that shows defendant’s alleged misrepresentation had no significant impact on company’s stock price.

Defense Event Study Rebuts Plaintiff’s Price Impact Claim

Court denies class certification in securities fraud case, finding defense financial expert is able to rebut presumption of reliance by way of event study that shows defendant’s alleged misrepresentation had no significant impact on company’s stock price.

Grossly Inflated Sale Price, Nonrecourse Financing, and Negative Cash Flows Add Up to a Tax Shelter Not Engaged in for Profit

The issue was whether taxpayer was entitled to an $18,956 deduction related to his limited partnership interest for 1981 and whether he was liable for a valuation overstatement.

Walford v. Commissioner

The overvaluation of an "emergency management system" resulted in the Commissioner disallowing a deduction made on the basis of the value of that asset. Subsequent sale showed act ...

Breach of Fiduciary Duty Results in Award of 100% the Value of Business to Wronged Spouse

The Court of Appeals upheld the trial court's valuation of the business at $327,000 and award of 100% of the value to wife.

In re the Marriage of Valdovinos

Court of appeals noted that the trial court "offered a detailed analysis" of how it reached it's valuation and so upheld it.

Framatome Connectors USA, Inc., et al. v. CIR

The U.S. Tax Court considered whether Framatome’s subsidiary, Burndy-US’s 50% interest in Burndy-Japan was qualified to be treated as a controlled foreign corporation (CFC) for tax purposes.

Amodio v. Amodio

At issue is the value, for equitable distribution purposes, of defendant's 15% stock interest in Capitol Electrical Supply Co., Inc., a closely held corporation.

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