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Court Clarifies Application of Rule 703 to Expert Testimony

Court upholds lower court ruling that there was no mismanagement of corporate assets; plaintiff failed to show excessive officer compensation and was properly precluded from using testifying expert to introduce another appraiser’s report on excessive rent.

Springer v. Library Store

Court upholds lower court ruling that there was no mismanagement of corporate assets; plaintiff failed to show excessive officer compensation and was properly precluded from using testifying expert to introduce another appraiser’s report on excessive rent.

‘Dueling Over Discounts’ in Divorce of Minority Shareholder

Court considers the applicability of discounts to a minority shareholder’s interest in an S Corp, and whether the company’s retained earnings may be properly attributable to a minority owner for child support determinations.

Wright v. Wright

Court considers the applicability of discounts to a minority shareholder’s interest in an S corp, and whether the company’s retained earnings may be properly attributable to a minority owner for child support determinations.

Redemptions of ESOP Shares Were Deductible Dividends

The question of whether the distributions to plan participants are deductible dividends depends on who owned the convertible preferred stock when the redemptions took place.

Boise Cascade Corp. v. United States

Issue is whether distributions to ESOP plan participants are deductible dividends.

Reid v. Reid

Issues were the values of the parties' office supply business and holly tree plantation business.

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