General Warehousing and Storage
This industry comprises establishments primarily engaged in operating merchandise warehousing and storage facilities. These establishments generally handle goods in containers, such as boxes, barrels, and/or drums, using equipment, such as forklifts, pallets, and racks. They are not specialized in handling bulk products of any particular type, size, or quantity of goods or products.
Nix v. Nix
This case concerned an appeal of a trial court opinion in a divorce case in Indiana. The trial court based the value of a warehousing and logistics business on an offer to purchase the business the daughter of the divorcing parties presented at trial. The mother, the owner operator of the business, rejected the offer, made prior to the filing for dissolution of marriage. The appellate court remanded the decision of the trial court for revaluation of the business with instructions to determine a value within the valuation conclusions experts submitted for each party at trial.
Indiana Appellate Court Remands Value of Business—Trial Court Value Based on a Defective Offer to Purchase
This case concerned an appeal of a trial court opinion in a divorce case in Indiana. The trial court based the value of a warehousing and logistics business on an offer to purchase the business the daughter of the divorcing parties presented at trial. The mother, the owner operator of the business, rejected the offer, made prior to the filing for dissolution of marriage. The appellate court remanded the decision of the trial court for revaluation of the business with instructions to determine a value within the valuation conclusions experts submitted for each party at trial.
Valuations Bolster IRS’s Transferee Liability Claim
In transferee liability case, Tax Court finds IRS proved petitioner was liable for causing company’s fraudulent asset transfers and benefitted from intermediary company’s fraudulent transfer; valuations showed company was insolvent at time of transfers.
Cullifer v. Commissioner
In transferee liability case, Tax Court finds IRS proved petitioner was liable for causing company’s fraudulent asset transfers and benefitted from intermediary company’s fraudulent transfer; valuations showed company was insolvent at time of transfers.
Adjusting Appraisals, Court Estimates ESOP Target’s Value
After determining defendants breached fiduciary ERISA duties in ESOP transaction, the federal court adjusts two nearly contemporaneous valuations of the target company to arrive at a “reasonable estimate” of the target’s fair market value ...
Chesemore v. Alliance Holdings, Inc. (II)
After determining defendants breached fiduciary ERISA duties in ESOP transaction, the federal court adjusts two nearly contemporaneous valuations of the target company to arrive at a “reasonable estimate” of the target’s fair market value and the plaintif ...
Management Buyout Fraught With Flawed ESOP Valuations
Federal district court makes extensive finding regarding breaches of fiduciary duties for ESOP trustees that caused company to enter heavily leveraged buyout despite falling forecasts and flawed valuations marred by manager conflicts of interest.
Chesemore v. Alliance Holdings, Inc. (I)
: Federal district court makes extensive finding regarding breaches of fiduciary duties for ESOP trustees that caused company to enter heavily leveraged buyout despite falling forecasts and flawed valuations marred by manager conflicts of interest.
Signature Distribution Services, Inc. v. James E. Wright, et al.
The North Carolina Court of Appeals affirmed a lost profits award.
More Court Cases... Marital Dissolution: Milbauer
The parties were in significant disagreement with respect to the value of the defendant's interest in a business (a warehousing and freight forwarding company that augmented the defendant's ...
Arnold D. Waller v. American International Distribution Corporation, et al.
The Vermont Supreme Court affirmed the lower court valuation of a company using the discounted future earning method in a oppressed shareholder action. The Supreme Court further affirmed the lower court's normalization of the company's earnings and the r ...
Minority Discount Inapplicable Where Majority Oppression Evidenced
The Vermont Supreme Court affirmed the lower court valuation of a company using the discounted future earning method in a oppressed shareholder action.
Milbauer v. Milbauer
At issue is the value of the defendant's interest in UFO Distribution Corporation.