Winn v. Winn Enterprises, Ltd.
Court considers whether discounts apply to statutory fair value appraisal of partnership withdrawal/dissolution.
City of Palm Springs v Miller
The City of Palm Springs (the “City”) brought a condemnation action against landowners to acquire property for a project to expand the operating capabilities of the City’s regional airport. Ronald Miller (“Miller”) is one of those landowners. The only ...
Fair Value in Shareholder Dissent Warrants Minority Discount
Minority discount applies to statutory fair value valuation of minority owner’s stock, where no evidence of wrongful conduct by corporation.
Hall v. Glenn’s Ferry Grazing Assoc.
Minority discount applies to statutory fair value valuation of minority owner’s stock, where no evidence of wrongful conduct by corporation.
Message Center Management, Inc. v. Shell Oil Products Company
The Connecticut Court of Appeals reversed the trial court’s decision to exclude testimony from a director of the plaintiff, which was the basis for the jury award, on reconsideration and reduced the damage award to $1.
Arthur Reardon v. Lovely Development, Inc.
The Supreme Court of Maine reversed a jury’s lost profits award in this conversion case because the award was not supported by evidence in the record.
Norbert Delacey v. Martha Delacey
The Arkansas Court of Appeals considered whether the trial court erred in valuing and equitably distributing minority interests in two businesses. The interests were subject to an agreement that required the owner to tender the interests back to the compa ...
Business Interests Are Marital Property Subject to Valuation and Distribution
The Arkansas Court of Appeals considered whether the trial court erred in valuing and equitably distributing minority interests in two businesses.
Minority partnership interest discounted for lack of marketability
One of the issues in this marital dissolution was the value of the husband's minority interest in a real estate partnership.
Haymes v. Haymes
One of the issues in this marital dissolution was the value of the husband's minority interest in a real estate partnership.
Adams v. United States (I)
The dispute in this case focuses on disagreement regarding discounts that the court should apply to reach the actual value of a 25% assignee interest.
Adams v. U.S. (I)
At issue is the price that a hypothetical buyer would pay on the valuation date for a 25% assignee interest in a dissolved Texas general partnership.
Wife appeals discount for trapped-in capital gains tax
Wife appeals the property division because the trial court adjusted the gross value of the parties' interest in a real estate partnership from $119,049 to $101,000 to reflect the capital gai ...
Hay v. Hay
At issue is whether division of marital property was inequitable because the court considered capital gains tax consequences when it valued the parties' interest in a real estate partnership.