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Beer Wholesaling

This industry comprises establishments primarily engaged in the merchant wholesale distribution of beer, ale, porter, and other fermented malt beverages.

Bobby Fisher, Inc. v. Cerveceria Costa Rica, S.A.

Court rejects plaintiff’s lost profits approach to quantify diminished value of business due to loss of beer brands because of “untenable suppositions”; defendant’s income-based calculation was “only rational” approach offered in this case, court says.

Defendant Uses Daubert to Deconstruct Expert’s DCF in Beer Distribution Case

Court considers Daubert challenge that would preclude DCF in valuing beer distribution rights based on alleged flaws and the superiority of market multiple approach.

Warren Distributing Co. v. In Bev USA, LLC

Court considers Daubert challenge that would preclude DCF in valuing beer distribution rights based on alleged flaws and the superiority of market multiple approach.

Langdon v. Commissioner

The IRS challenged the allocation of purchase price of company to the covenant not to compete and intangible assets, and assessed additional income taxes due.

In re Marriage of Steele

At issue is the valuation of husband's stock in a closely-held business and couple's interest in a limited partnership.

In re the Marriage of Steele

502 N.W.2d 18 (Iowa Ct. App. May 4, 1993). Judge Hayden.

Semprebon v. Semprebon

One of the issues is the valuation of the husband's 37% interest in the family business, and whether the trial court's adoption of the income approach value was error.

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