Fuel Dealers (Wholesale)
This industry comprises establishments primarily engaged in the merchant wholesale distribution of petroleum and petroleum products (except from bulk liquid storage facilities).
Misunderstanding of Facts Results in Overvaluation of Fuel Supply Rights
Debtor’s fuel supply rights had value either in form of an implied contract, customer relationship, or simply an income stream, court says; court does not assign specific value but finds appraiser overstated its value due to misunderstanding of key facts.
Misunderstanding of Facts Results in Overvaluation of Fuel Supply Rights
Debtor’s fuel supply rights had value either in form of an implied contract, customer relationship, or simply an income stream, court says; court does not assign specific value but finds appraiser overstated its value due to misunderstanding of key facts.
r2 Advisors, LLC v. Equitable Oil Purchasing Co. (In re Red Eagle Oil, Inc.)
Debtor’s fuel supply rights had value either in form of an implied contract, customer relationship, or simply an income stream, court says; court does not assign specific value but finds appraiser overstated its value due to misunderstanding of key facts.
Robert Myles Hall v. Nancy Kay Hall
The Wyoming Supreme Court affirmed the valuation of closely held preferred stock at par value rather than market value because par value of preferred stock impacts book value, liquidation value, and dividend rights. It further held that potential tax cons ...
Preferred Stock Valued at Par Value
The Wyoming Supreme Court affirmed the valuation of closely held preferred stock at par value rather than market value because par value of preferred stock impacts book value, liquidation value, and dividend rights. It further held that potential tax cons ...
Kenneth O. Myers v. Nancy Myers
The New York Supreme Court, Appellate Division, Third Department affirmed in part and reversed in part the lower court's valuation of the parties' home heating oil business. It affirmed the lower court's selection of the valuation date as the date of com ...
25% Lack of Marketability Discount Applied
The New York Supreme Court, Appellate Division, 3rd Department affirmed in part and reversed in part the lower court's valuation of the parties' home heating oil business.
DLOM of 25% Appropriate for Husband’s Home Heating Oil Business
In this marital property distribution action, both parties appealed the supreme court’s valuation of the family heating oil business, H & M Oil Co.
Waring v. Waring
One issue in this was the value of a family business, and the cause of its appreciation.
Homemaker Did Not Substantially Contribute to the Appreciation of Husband’s Separate Businesses During Their Marriage
A divided Mississippi Court of Appeals determined that the wife made non-economic contributions, such as providing domestic services, to the appreciation of the husband's separate property businesses which entitled her to share in the businesses' apprecia ...