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Coster v. UIP Companies, Inc.

In breach of fiduciary duty action, court says stock sale passes enhanced fairness review; appraiser valuing real estate investment services company before sale is eminently qualified and knowledgeable about industry; capitalized cash flow method “generated a reliable indicator” of company’s value.

Valuation Underlying Controversial Stock Sale Satisfies Highest Scrutiny

In breach of fiduciary duty action, court says stock sale passes enhanced fairness review; appraiser valuing real estate investment services company before sale is eminently qualified and knowledgeable about industry; capitalized cash flow method “generated a reliable indicator” of company’s value.

Lightbox Ventures, LLC v. 3 RD Home Ltd.

Court excludes lost profits calculation and valuations of new venture; experts’ unquestioning adoption of plaintiff’s data and assumptions, the large range of valuations proffered, and disclaimers accompanying valuations undermine opinions’ meaningfulness.

Blind Reliance on Client Data and Wide-Ranging Values Gut New Venture Valuation

In a securities fraud action, appeals court upholds class certification; trial court did not err when it found direct evidence of price impact by way of event study was not necessary to show market efficiency where there was strong indirect evidence.

Kassab v Kasab

In determining the fair value of petitioner’s interest in two family businesses that hold real estate, New York court (Second Department) adopts expert’s decision not to apply marketability discount, noting valuation “already relies upon market exposure.”

Court Adopts DLOM-Free Valuation of Realty Holding Company

In determining the fair value of petitioner’s interest in two family businesses that hold real estate, New York court (Second Department) adopts expert’s decision not to apply marketability discount, noting valuation “already relies upon market exposure.”

Manipulation of Valuation of Bequeathed Stock Sinks Charitable Contribution Claim

Tax Court says executor of estate in series of post-death measures changed the value and size of decedent’s stock donation and may not claim date-of-death value of assets not actually transferred to family foundation; court affirms estate tax deficiency.

Estate of Dieringer v. Commissioner

Tax Court says executor of estate in series of post-death measures changed the value and size of decedent’s stock donation and may not claim date-of-death value of assets not actually transferred to family foundation; court affirms estate tax deficiency.

Indiana Considers Fair Value Standard in Divorce

Indiana appellate court considers adopting fair value standard in divorce.

Alexander v. Alexander

Indiana appellate court considers adopting fair value standard in divorce.

Mary Jo Rupert v. Alonzo C. Rupert

The Ohio Court of Appeals, Third District affirmed the trial court’s order to liquidate a business’ assets, thus, destroying the business’ goodwill, which testimony indicated had a substantial value.

Goodwill Value Ignored When Business Is Liquidated

The Ohio Court of Appeals, 3rd District, affirmed the trial court’s order to liquidate a business’ assets, thus, destroying the business’ goodwill, which testimony indicated had a substantial value.

Metro Leasing and Development Corporation v. CIR (II)

The U.S. Court of Appeals underscored that the independent investor test is but one of several factors to be considered when determining reasonable and deductible compensation under sec. 162 and is not dispositive of the issue.

Century 21 Real Estate Corp. v. Meraj International Investment Corp.

The U.S. Court of Appeals for the 10th Circuit affirmed an award of lost profits in this breach of contract case.

Wife entitled to share of appreciation in value due to active involvement

The issues in this case were (1) whether the trial court erred in determining that a portion of the appreciation on husband's premarital partnership interests was marital property subject to equitable division; and (2) the amount of appreciation of the husband's partnership interests.

Elman v. Elman

The issues what portion of the appreciation on husband's premarital partnership interests was marital property and the amount of appreciation of the husband's partnership interests.

Estate of Hoffman v. Commissioner

At issue is the fair market value of property interests held by decedent at the time of her death.

Appraisers Apply Myriad of Valuation Techniques to Various Estate Holdings

Marcia Hoffman's (decedent) estate held a 27.5% interest in Clubside Partnership, which was family owned.

Ward v. Ward

At issue is the valuation of couple's maritial property.

Imperatore v. Imperatore

At issue is the valuation of husband's interest in a family partnership and real estate partnership.

Imperatore v. Imperatore

The court accepted the husband's valuations for two real estate partnerships in which the husband held minority interests.

In re Marriage of Simonsen

At issue is the valuation of husband's net income, non-marital assets, and the dissipation of marital assets.

Business Value Dramatically Changes Between Valuation Date and Date of Final Distribution

In this case, the value of the parties' one-third interest in a partnership increased drastically following the valuation date.

Case Reopened Based on an Arbitrary Valuation of Assets

This case was reopened based on an arbitrary valuation of assets.  The valuation of a partnership interest was "simplistic, arbitrary and inappropriate" because the valuation ...

Orley v. Orley

At issue is the valuation of husband's partnership interest in Graystone Group.

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