Estate of Pearl I. Amlie v. Commissioner
Buy-sell agreement upheld for purposes of establishing estate tax value ...
American Federal Bank v. United States
Cost of replacement capital in mitigation model case must be based on actual events, and not post-mitigation merger and issuance of common stock.
After-Death Event Used as Basis of Value Over Experts’ Protest
The issue in this estate tax case focuses on the value of decedent’s share of a bank.
Estate of Noble v. Commissioner
The issue in this estate tax case focuses on the value of decedent’s share of a bank.
Alternate Valuation Date Appropriate for Tax and Distribution Amounts
The issue in this dispute was the selection of the valuation date by the trustee, Chemical Bank.
Federal Act Governs Appraisal Rights in Bank Mergers
The issue in this case was whether the National Bank Consolidation and Merger Act (or the state’s general corporate appraisal rights statutes) governs the appraisal rights of dissenting shareholders in a bank merger.
Community Bank of Arizona v. G.V.M. Trust
Lack of Arizona statute regarding appraisal of dissenter's shares in cases of bank mergers requires the interpretation of the case under federal code.
In re Trust of Lang v. Chemical Bank
In this case one issue was the value of the companies shares owned by the decedent.
Vernon v. Commerce Financial Corporation
Court appoints appraiser to value shares, CFC appeals interest and appraiser fees, but all points are affirmed.
Expectancy Damages Denied to Bank in Winstar Case
The U.S. Court of Federal Claims granted the government's motion for summary judgment denying the bank damages resulting from the enactment of FIRREA.
Fifth Third Bank of Western Ohio v. The United States
The U.S. Court of Federal Claims granted the government's motion for summary judgment denying the bank damages resulting from the enactment of FIRREA. The bank's expert determined expectancy damages by establishing lost profits based on the performance of ...
Trial court errs in assigning 6% rate of return
One of the issues in this marital dissolution case was whether the trial court erred in assigning a 6% rate of return on wife's stock account. Facts The parties were married for 19 ...
Breihan v. Breihan
One of the issues in this marital dissolution case was whether the trial court erred in assigning a 6% rate of return on wife's stock account.
Estate of Smith v. Commissioner
At issue is the value of Smith's shares of stock in two companies, Jones Farm Inc., and First National Bank of Waverly, as of her death.
Court Accepts Taxpayer's 76% Discount on Farm Corporation
The estate in this case held minority interests in two companies: Jones Farm Inc. (JFI) (33% ownership of common stock) and in the First National Bank of Waverly (FNBW) (12% of common stock).
No Independent Committee Spawns 'Unfair Dealing' Claim
M.G. Bancorporation Inc. (MGB) was merged into its 91.68% stockholder parent Southwest Bancorp Inc. (SWB) in a short-form cash-out merger on Nov. 17, 1993.
In re Marriage of Evenson
At issue is the valuation of wife's Norwest stock account.
Divorce stipulation regarding stock not enforceable
One issue in this marital dissolution was the value of certain assets, including wife's stock, referred to in the couple's Limited Marital Property Agreement (LMPA) that they entered into after filing for divorce.
Nebel v. Southwest Bancorp
At issue are the plaintiff's complaints about substantive unfairness, disclosure violations, and a "wrong page" claim, based on the improper inclusion in the merger notice of a page of another state's appraisal statute.
No Independent Committee Spawns 'Unfair Dealing' Claim—Court Disallows Guideline Public Company Price Evidence
M.G. Bancorporation (MGB) was merged into its 91.68% stockholder parent Southwest Bancorp Inc. (SWB) in a short-form cash-out merger on Nov. 17, 1993.
Expert Witness Deemed Agent of Calling Party
Plaintiffs in this case sought to introduce into evidence the depositions of defendants' expert witnesses who testified at trial.
Onti, Inc. v. Integra Bank
At issue is the admittance of expert testimony.
Foreign Bank Sued by Investor After Debts Show Much Lower Value
Plaintiff's complaint set forth five claims for relief, alleging violations by Banco Espanol De Credito (Banesto) in its sale of stock under the Securities Act of 1933 and the Securities and Exchange Act of 1934.
Carlisle Ventures v. Banco Espanol De Credito
At issue is the valuation of the defendant's stock pursuant to a Share Subscription Agreement.
Damages Calculation Reversed
In this case for breach of a share subscription agreement, the Court of Appeals held that the district court's calculation of damages—the difference between the price paid for the stock and the hypothetical "true value" of the stock at the time of purchase—was incorrect.