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Court Distinguishes Between Proving Fact of Damage and Amount

Court upholds lost profits award, noting at trial plaintiff established “the fact of damages” with the requisite certainty; defendant deprived plaintiff of learning about job applicants, some of whom plaintiff would have hired to perform additional work.

Court Distinguishes Between Proving Fact of Damage and Amount

Court upholds lost profits award, noting at trial plaintiff established “the fact of damages” with the requisite certainty; defendant deprived plaintiff of learning about job applicants, some of whom plaintiff would have hired to perform additional work.

Marten Transp., Ltd. v. Plattform Adver., Inc.

Court upholds lost profits award, noting at trial plaintiff established “the fact of damages” with the requisite certainty; defendant deprived plaintiff of learning about job applicants, some of whom plaintiff would have hired to perform additional work.

Affirmation of DLOM Rulings Augurs End to Shareholder Fight

In dissenting shareholder suit, appeals court upholds trial court’s finding that prevailing DCF analysis did not account for illiquidity by way of a separate marketability discount, as well as court’s finding that appropriate DLOM rate was 25%.

Wisniewski v. Walsh (Wisniewski II)

In dissenting shareholder suit, appeals court upholds trial court’s finding that prevailing DCF analysis did not account for illiquidity by way of a separate marketability discount, as well as court’s finding that appropriate DLOM rate was 25%.

Devoid of Goodwill, Corporation Escapes Income Tax Liability

Tax Court says taxpayer’s company owned no corporate goodwill and had no right to taxpayer’s personal goodwill and, therefore, was not liable under IRC Sect. 311(b)(1); the taxpayer, in turn, was not liable for gifting corporate goodwill to his sons.

Bross Trucking, Inc. v. Commissioner

Tax Court says taxpayer’s company owned no corporate goodwill and had no right to taxpayer’s personal goodwill and, therefore, was not liable under IRC Sect. 311(b)(1); the taxpayer, in turn, was not liable for gifting corporate goodwill to his sons.

Minority Shareholder’s Conduct Warrants Marketability Discount

In forced buyout, the appellate court affirms the trial court’s decision to adopt, with reservations, the discounted-cash-flow (DCF) valuation the seller’s expert proposed, but finds the oppressive conduct of the minority shareholder, the seller, justifie ...

Wisniewski v. Walsh

In forced buyout, the appellate court affirms the trial court’s decision to adopt, with reservations, the discounted-cash-flow (DCF) valuation the seller’s expert proposed, but finds the oppressive conduct of the minority shareholder, the seller, justifie ...

In re Marriage of Meek-Duncomb

Divorce court declines to credit “uncertified” business appraisal by CPA who reviewed only tax returns and Excel spreadsheets, without considering business’s assets and debts, sources of revenues and customer relationships.

Tax affecting denied when sale not likely

In this marital dissolution case, the issue on appeal was whether it was proper for the trial court to tax-affect husband’s trucking business even though a sale was not foreseeable.

Elrod v. Elrod

In this marital dissolution case the issue on appeal was whether it was proper for the trial court to tax affect husband’s trucking business ...

In re Gregerson

At issue is the bankruptcy estate's interest in shares of stock in two corporations - Gregerson Farms, Inc. and Gregerson Trucking, Inc.

Single customer relationship results in zero value

Trial court did not err in adopting zero valuation where appraiser considered nature of trucking company and that its revenue was from a single customer.

Glenn Spradlin v. Anna Spradlin

The Kentucky Court of Appeals affirmed the trial court’s acceptance of the fair market value standard to value a trucking business. At trial, the commissioner valued the business using the fair market value standard and awarded the business including its ...

Business Valued Using Fair Market Value Standard

The Kentucky Court of Appeals affirmed the trial court’s acceptance of the fair market value standard to value a trucking business.

Stock appreciation held separate property due to passive growth

The issue in this marital dissolution was whether the trial court erred in determining that 90% of the appreciation in value of husband's separate property interest in his family's trucking ...

Moore v. Moore

Issue is whether trial court erred in relying on expert valuation of zero based on fact that company only had one customer and business depended on husband's relationship with customer.

Congdon v. Congdon

Ninety percent of appreciation in value of husband's interest in family business found to be his separate property.

Winter v. Winter

The issue in this marital dissolution was whether the trial court erred in its valuation of RLW Trucking, Inc . The business was started by the parties as a sole proprietorship and later in ...

Assignment of goodwill value absent any evidence of goodwill plain error

One of the primary issues in this marital dissolution case was the valuation of the parties' trucking business, which was started during the marriage.

Winter v. Winter

At issue is the valuation of couple's trucking business.

Husband Found in Contempt of Decree of Dissolution for Interfering With the Business

The parties divorced on July 2, 2002, and their trucking business, Martin Trucking ("Martin") was awarded to wife, who worked as a bookkeeper in the business, as of the date of dissolution ...

McDuffy v. McDuffy

One of the primary issues in this marital dissolution case was the valuation of the parties' trucking business, which was started during the marriage.

Martin v. Martin

Issues I. whether the trial court erred in finding Husband in contempt; and II. whether the trial court erred in calculating the damages awarded to Wife.

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