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Rebuttal Opinion Helpful to Jury Because Valuation ‘Not a Common-Sense Subject’

Court declines to exclude rebuttal damages testimony, noting rebuttal expert’s professional background and qualifications were similar to that of principal expert and rebuttal opinion was helpful to jury in assessing principal expert’s damages calculation.

Shareholder Agreement Sparks Suit Over Discount Use in FMV Calculation

Appeals court affirms probate court’s ruling that ambiguous shareholder agreement requiring determination of fair market value of decedent’s minority interest in closely held companies accommodated use of discounts for lack of marketability and control.

Shareholder Agreement Sparks Suit Over Discount Use in FMV Calculation

Probate court says expert and other testimony aiding in interpretation of ambiguous shareholder agreement shows that fair market value determination of decedent’s minority interest allowed for use of discounts for lack of marketability and control.

Spencer Franchise Servs. of Ga. v. WOW Café & Wingery Franchising Account, LLC

Court declines to exclude rebuttal damages testimony, noting rebuttal expert’s professional background and qualifications were similar to that of principal expert and rebuttal opinion was helpful to jury in assessing principal expert’s damages calculation ...

In re Estate of Bittner (Bittner II)

Appeals court affirms probate court’s ruling that ambiguous shareholder agreement requiring determination of fair market value of decedent’s minority interest in closely held companies accommodated use of discounts for lack of marketability and control.

Valuators in Taking Case Disagree Over Measure of Damages

Court deems expert’s discretionary cash flow analysis an appropriate formula for determining loss to owner of expropriated business but says compensation calculation may be based on other methods, including rule of thumb guide for selling donut shop.

Treatment of Debt Skews Valuation of Franchise Business

Appeals court acknowledges impossibility of duplicating calculations underlying trial court’s valuation of husband’s LLC owning McDonald’s franchises but surmises result hinges on treatment of funds from family trust to LLC as debt, rather than equity.

Freihage v. Freihage

Appeals court acknowledges impossibility of duplicating calculations underlying trial court’s valuation of husband’s LLC owning McDonald’s franchises but surmises result hinges on treatment of funds from family trust to LLC as debt, rather than equity.

City of Baton Rouge v. Jay’s Donuts, Inc.

Court deems expert’s discretionary cash flow analysis an appropriate formula for determining loss to owner of expropriated business but says compensation calculation may be based on other methods, including rule of thumb guide for selling donut shop.

In re Estate of Bittner (Bittner I)

Probate court says expert and other testimony aiding in interpretation of ambiguous shareholder agreement shows that fair market value determination of decedent’s minority interest allowed for use of discounts for lack of marketability and control.

With Expert Help, N.Y. Court Computes Deli’s Fair Value

New York court enlists expert valuators to determine the fair value of a deli, occupying a “unique niche,” following the death of one of two equal owners; the court adopts the defendant expert’s income approach, but rejects the proposed 20% lack of market ...

Ruggiero v. Ruggiero

New York court enlists expert valuators to determine the fair value of a deli, occupying a “unique niche,” following the death of one of two equal owners; the court adopts the defendant expert’s income approach, but rejects the proposed 20% lack of market ...

Tax and Accounting Expertise May Not Be Enough

Trial court did not err by excluding proffered appraisal expert; even though he had 30 years of accounting and real estate experience, he lacked a college degree and had never been qualified as a BV expert.

Court’s Decision Supported by 'Competent, Credible' Expert Evidence

Trial court did not err by accepting expert value that compared wife’s interest in chain of local sandwich stores to those found in mall and airport food courts; and by rejecting expert who valued it based on national franchise comparables.

Davidson v. Davidson (II)

Trial court did not err by excluding proffered appraisal expert; even though he had 30 years of accounting and real estate experience, he lacked a college degree and had never been qualified as a BV expert.

Navigato v. SJ Restaurants, LLC

Federal district court prefers discount rate for restaurant lost future rents based on industry data and research.

Nonowner Spouse Signed Buy-Sell: Is She Bound by Its Value in Divorce?

Court finds that when a non-shareholder spouse signs a buy-sell agreement, she is bound by its value in divorce.

‘Dueling Methodologies’ Lead to Dueling Daubert Motions in Restaurant Case

Court denies dueling Daubert motions based on expert methodologies for pricing restaurant chicken sales.

Inzer v. Inzer

Court finds that when a non-shareholder spouse signs a buy-sell agreement, she is bound by its value in divorce.

Chick-Fil-A v. CFT Development, LLC

Court denies dueling Daubert motions based on expert methodologies for pricing restaurant chicken sales.

In re Magna Cum Latte, Inc.

Bankruptcy court examines forecasts of future performance, discount rates in determination of lost profits.

For Complex Valuation of Food Franchises, Court Adjusts Income Approach

Court adjusts income/capitalization of earnings approach for complicated valuation of fast food franchise partnership.

Bertuca v. Bertuca

Court adjusts income/capitalization of earnings approach for complicated valuation of fast food franchise partnership.

Court Outlines Key Factors In Calculating Lost Profits for Unestablished Business

Court denies lost profits claim for unestablished business based on speculative management forecasts and lack of credible market data.

Parlour Enterprises Inc. v. The Kirin Group, Inc.

Court denies lost profits claim for unestablished business based on speculative management forecasts and lack of credible market data.

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