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Congel v Malfitano

In wrongful partnership dissolution, New York high court finds, under applicable statute, exiting partner’s interest may be valued under FMV standard of value; where exiting partner’s interest is minority interest, DLOM and minority discount may apply.

In Wrongful Dissolution, New York’s High Court Approves FMV Valuation

In wrongful partnership dissolution, New York high court finds, under applicable statute, exiting partner’s interest may be valued under FMV standard of value; where exiting partner’s interest is minority interest, DLOM and minority discount may apply.

Unilateral Partnership Dissolution Exacts Steep Price From Wrongdoer

New York appellate court says trial court erred when it declined to apply minority discount in determining “value” of minority shareholder’s interest in partnership where shareholder wrongfully dissolved partnership and buyout was not a fair value proceed ...

Congel v Malfitano

New York appellate court says trial court erred when it declined to apply minority discount in determining “value” of minority shareholder’s interest in partnership where shareholder wrongfully dissolved partnership and buyout was not a fair value proceed ...

Expert Fee Dispute Devolves Into Malpractice Claim

In fee dispute, appeals court affirms trial court’s rejection of disgruntled client’s attempt to defend against accounting firm’s suit with allegations of malpractice; client failed to offer expert testimony to support attack on appraiser’s valuation.

Plan Confirmation Hinges on Property Valuation

The Bankruptcy Court finds the debtor’s reorganization plan is not feasible because it fails to provide enough funds to pay in full the primary creditor’s secured claim; the plan rested on an improperly low valuation of the property that makes up the majo ...

In re Civic Partners Sioux City, LLC

The Bankruptcy Court finds the debtor’s reorganization plan is not feasible because it fails to provide enough funds to pay in full the primary creditor’s secured claim; the plan rested on an improperly low valuation of the property that makes up the majo ...

Determining NAV in Troubled Times: Did REIT Board Stumble?

Court affirms NAV methodology used by board to determine “actual value” of REIT during the financial crisis for purposes of fulfilling put agreement, even though it depended on stale data regarding net operating income and capitalization rates.

Pensioenfonds Metaal en Techniek v. Strategic DSRG, LLC

Court affirms NAV methodology used by board to determine “actual value” of REIT during the financial crisis for purposes of fulfilling put agreement, even though it depended on stale data regarding net operating income and capitalization rates.

Discounts in Estate Tax Valuation Do Not Apply in Divorce

Appraisal used in estate tax valuation, which included substantial discounts for lack of marketability and control, were inappropriate for use ten years later in divorce.

Short v. Short

Appraisal used in estate tax valuation, which included substantial discounts for lack of marketability and control, were inappropriate for use 10 years later in divorce.

Expert’s Market Valuation Tested Under Frye Standard

Court admits expert testimony under state rule similar to the Frye standard regarding wide range of fair market value indicators for subsidiaries.

Statutory Fair Value of Real Estate Holding Company Includes Transaction Costs, Taxes

Court considers whether statutory fair value appraisal should include transactional costs and tax effects of selling a company’s sole asset, a commercial office building.

Brynwood Co. v. Schweisberger

Court considers whether statutory fair value appraisal should include transactional costs and tax effects of selling a company’s sole asset, a commercial office building.

8000 Maryland, LLC v. Huntleigh Financial Services, Inc.

Court admits expert testimony under state rule similar to the Frye standard regarding wide range of fair market value indicators for subsidiaries.

Florida Sunrise, LTD v TRI-M Investments of South Florida, Inc

Florida Sunrise, the landlord, appeals a final judgment entered in favor of its former tenant on a counterclaim. We reverse, in part, solely as to the damage award.

HRFH, Inc. v. Pourlos Enterprises, Inc.

The South Carolina Court of Appeals affirmed the exclusion of testimony on damages from the owner of a new business.

Do Minority Discount and DLOM Apply in ‘Fair Value’ Analysis?

Are discounts for lack of control and marketability appropriate in a “fair value” analysis, i.e., in the context of withdrawing limited partners (and, by analogy, dissenting shareholders)?

East Park Ltd. Partnership v. Larkin, et al.

Court considers whether discounts for lack of marketability and control apply to “fair value” analysis ...

Elie Abboud, et al. v. Sylvester Robertson, et al.

The Ohio Court of Appeals, 8th District, affirmed a lower court’s lost profit award for a breach of lease agreement.

Richard L. Cohen v. Doris I. Cohen

The New York Supreme Court, Appellate Division, Second Department affirmed the lower court’s decision not to apply a lack of marketability discount to the value of a real property holding company. Relying on established case law, the court noted that a la ...

Marketability Discount Applies Only to Goodwill

The New York Supreme Court, Appellate Division, Second Department affirmed the lower court’s decision not to apply a lack of marketability discount to the value of a real property holding company. Relying on established case law, the court noted that a la ...

Infringement Damages Limited to Pretrial Period When Permanent Injunction Is Issued

The U.S. District Court for the Southern District of Indiana reversed a damage award for mySimon’s infringement of the “Simon” mark. The damages were determined as a percentage of mySimon’s value (determined by reference to the price CNET paid to acquire ...

Simon Property Group, L.P. v. mySimon, Inc.

The U.S. District Court for the Southern District of Indiana reversed a damage award for mySimon’s infringement of the “Simon” mark. The damages were determined as a percentage of mySimon’s value (determined by reference to the price CNET paid to acquire ...

Tax Court Determines Capital Gains Discount for Real Estate Holding Company

This issue in this estate tax matter is the fair market value of decedent's 82.76% interest in Valley Improvement Co. Inc. (VIC), a real estate holding company, as of Jan. 12, 1994.

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