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.
Kapadia v. Kapadia
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.
BV and MAI Appraiser Go Head-to-Head on Restaurant Discount Rate
Federal district court prefers discount rate for restaurant lost future rents based on industry data and research.
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.
Lost Profits Turn on Risk-Free vs. Risk-Adjusted Discount Rates
Bankruptcy court examines forecasts of future performance, discount rates in determination of lost profits.
Blair v. McDonagh
IN THE COURT OF APPEALS FIRST APPELLATE DISTRICT OF OHIO HAMILTON COUNTY, OHIO KEVIN BLAIR, Plaintiff-Appellant, vs. PAT MCDONAGH, Defendant-Appellee, and CLADDAGH DEVELOPMENT GROUP, LLC, Defendant. : : : : : : : : APPEAL NO. C-070238 TRIAL NO. A-0507816 D E C I S I O N. Civil Appeal From: Hamilton County Court of Common Pleas Judgment Appealed From Is: Affirmed in Part, Reversed in Part, and Cause Remanded Date of Judgment Entry on ...
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.
Fred Tabrizi v. Daz-Rez Corporation
The Texas Court of Appeals, 4th District, concluded that a lower court properly granted judgment notwithstanding the verdict and vacated a lost profits award in this contract action.
No error in restaurant valuation of zero
One of the issues in this case was the valuation of the couple's business.
In re the Marriage of Hollow
Issue is whether the District Court erred by assigning no value to the restaurant business owned by the parties.
Burger King Corporation v. C. R. Weaver; M-W-M, Inc.
The U.S. Court of Appeals for the Eleventh Circuit affirmed an award of lost profits under the Lanham Act for Weaver's use of Burger King's trademark after their termination of his franchises. The Court determined that even though Burger King was not har ...
Lost Profits Accounting Awarded Even Though Franchiser May Have Benefited From the Trademark Infringement
The U.S. Court of Appeals for the Eleventh Circuit affirmed an award of lost profits under the Lanham Act for Weaver's use of Burger King's trademark after their termination of his franchises. The Court determined that even though Burger King was not har ...
Tax Court Applies 40% Combined Discount to Arrive at Fair Market Value
Before the Tax Court, for purposes of determining the taxable gifts of Royal G. Furman, and the taxable gifts and taxable estate of Maude G. Furman, is the determination of the fair market value of shares in Furman's Inc. (FIC), a closely held company.