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Halliday v. Halliday

Trial court did not overvalue husband’s interests in various businesses since it applied a DLOC whenever the husband did not have a 100% interest in the company and a DLOM that was consistent with expert testimony, state Court of Appeals finds.

Chiu v. Chiu

New York court rejects application of discount for lack of marketability in fair value appraisal proceeding.

New York Court Rejects DLOM in Fair Value Proceeding

New York court rejects application of discount for lack of marketability in fair value appraisal proceeding.

Wife Gambles on Valuing Husband’s Minority Interest in Real Estate LLCs

Fair market value standard requires court to consider more than just the appraised values of real estate held by the husband’s minority interest in LLCs; it requires consideration of marketability and minority discounts, plus transfer restrictions.

Brooks v. Brooks

Fair market value standard requires court to consider more than just the appraised values of real estate held by the husband’s minority interest in LLCs; it requires consideration of marketability and minority discounts, plus transfer restrictions.

Going-Concern Premise Is the Way to Value Interest of Wrongfully Departing Minority Partner Where Business Continues to Term

William Anastos, a partner in a real estate firm, sought dissolution of the partnership in contravention of the partnership agreement.

Anastos v. Sable

William Anastos, a partner in a real estate firm, sought dissolution of the partnership in contravention of the partnership agreement.

Valuation of Multiple Real Estate Limited Partnerships as Group for Merger Purposes Results in Potential Claim by Partners

Plaintiffs were five California limited liability companies that held limited partnership interests in 14 public real estate limited partnerships (the McNeil Partnerships).

Everest Investors 8 v. McNeil Partners

The sale of assets given to McNeil Partners after the merger of limited partner's assets for higher value found to be a direct injury to limited partners, summary judgement thus barred.

Guillermo Sostchin v. Doll Enterprises, Inc.

Sostchin, through a trust controlled by him, operated a multi-tenant commercial building that was destroyed by fire. Doll Enterprises operated a shoe store in Sostchin’s building, and was awarded lost profits following the fire that was negligently caused ...

North Dade Community Development Corp. v. Dinner's Place, Inc.

The Florida Court of Appeals, 3rd District reversed an award for lost profits.

Price Set Arbitrarily; Buy-Sell Price Not Controlling for Estate Tax

The issue is the effect, if any, of a buy-sell agreement on the value of shares of CamVic Corp. that are includable in the estate of Cameron W. Bommer (decedent).

Bommer Revocable Trust v. Commissioner

At issue is the effect, if any, of a restrictive stock agreement on the value of certain stock in CamVic Corp. that is includable in the Estate of Cameron W. Bommer.

Fred Meyer v. Southeast, Chiles v. Robertson

At issue is whether the trial court erred in ordering defendants to purchase plaintiffs' interests in six closely held real estate companies at the price that the court established.

Walter S. Cheesman Realty Co. v. Moore

At issue is the fair value of Moore's stock in The Walter S. Cheesman Realty Company.

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