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Dueling Daubert Motions in Securities Fraud Litigation Focus on Loss Causation

Federal district court rejects expert’s “insolvency theory” of loss causation, finding that, even when securities fraud leads to a company to bankruptcy, plaintiffs must show causal link between the alleged loss and qualified corrective disclosures.

In re DVI, Inc. Securities Litigation

Federal district court rejects expert’s “insolvency theory” of loss causation, finding that even when securities fraud leads to a company to bankruptcy, plaintiffs must show causal link between the alleged loss and qualified corrective disclosures.

IRS Stumbles on Characterization and Valuation of Stock Warrants

Stock warrants issued as part of settlement agreement are not compensation and are taxable at grant date if they have an ascertainable fair market value.

Kimberlin v. Commissioner

Stock warrants issued as part of settlement agreement are not compensation, and are taxable at grant date, if they have an ascertainable fair market value.

Perpetual Warrants Give Rise to Damages Via Merger

The valuation issue in this case focused on the damages caused by defendant’s disregard for the contracted “perpetual” term for warrants owned by plaintiff.

R.A. Mackie & Co. v. PetroCorp

At issue in this case was the value of warrants.

In re Allied Capital Corp. Securities Litigation

UNITED STATES DISTRICT COURT SOUTHERN DISTRICT OF NEW YORK In re ALLIED CAPITAL CORPORATION SECURITIES LITIGATION. 02 Civ. 3812 (GEL) OPINION AND ORDER Marc A. Perrone, Stull, Stull & Brody, New York, NY (Jules Brody and Aaron Brody, Stull, Stull & Brody; S. Gene Cauley, J. Allen Cauley, and Deborah Sallings, Cauley Geller Bowman & Coates LLP, Little Rock, AR; David Kessler and Michael K. Yarnoff, Bala Cynwyd, PA; on the brief), for Plaintiffs.

Venture Funding, Ltd. v. Commissioner of Internal Revenue

At issue is the deduction for the business expense of compensation for personal services by Venture Funding.

Venture Funding, Ltd. v. Commissioner

The U.S. Court of Appeals for the 6th Circuit affirmed the Tax Court's ruling that petitioner was not entitled to a deduction under 26 U.S.C. § 83 equal to the value of stock transferred to its employees.

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