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Expert’s Market-Based, ‘Self-Contained’ Solvency Analysis Crumbles

Bankruptcy Court discredits defendant experts’ “self-contained,” market-oriented solvency analysis finding his DCF analysis relied on inflated, “sell-side” company projections and his comparable analyses used insufficiently similar companies and transacti ...

In re Tronox Incorporated

Bankruptcy Court discredits defendant experts’ “self-contained,” market-oriented solvency analysis finding his DCF analysis relied on inflated, “sell-side” company projections and his comparable analyses used insufficiently similar companies and transacti ...

Del. Chancery Says ‘Suspicious’ Valuations Tainted Merger

Despite a disturbing record of questionable valuations and conflicted financial advisors and principals, the Delaware Chancery Court declines to enjoin the billion-dollar merger of Kinder Morgan with El Paso.

Plaintiff Uses Opponent’s Expert Industry Report to Great Advantage

Court of Appeals reinstates full $66.5 million award for tortious interference with contract to develop natural gas reserves, even though this amount exceeded the valuation by plaintiff’s expert and was most likely derived from defendant’s industry report ...

In re El Paso Corp. Shareholders Litigation

Despite a disturbing record of questionable valuations and conflicted financial advisors and principals, the Delaware Chancery Court declines to enjoin the billion-dollar merger of Kinder Morgan with El Paso.

Carlton Energy Group, LLC v. Phillips

Court of Appeals reinstates full $66.5 million award for tortious interference with contract to develop natural gas reserves, even though this amount exceeded the valuation by plaintiff’s expert and was most likely derived from defendant’s industry report ...

Colorado Court Says No National Trend Toward Fair Value in Divorce

Appellate court permits valuation of professional’s earning capacity (goodwill) in appraisal of small law practice when there was no child or spousal support at issue.

In re the Marriage of Thornhill (II)

Colorado Supreme Court declines to adopt statutory fair value standard in marital dissolution cases.

Ruling on Discounts in Divorce Leaves Case Ripe for Appeal

Court of Appeals affirms minority and marketability discounts for cash-rich, closely held business in divorce; dissent urges statutory fair value standard.

Lemmen v. Lemmen

Court of Appeals affirms minority and marketability discounts for cash-rich, closely held business in divorce; dissent urges statutory fair value standard.

Colorado Court Considers Fair Value Standard in Divorce

Colorado Court of Appeals considers extending statutory fair value standard—including preclusion of marketability discounts—to valuing close corporation in divorce.

In re the Marriage of Thornhill (I)

Colorado Court of Appeals considers extending statutory fair value standard—including preclusion of marketability discounts—to valuing close corporation in divorce.

For Choosing Multiples & Comparables, the Data Really Do Matter

Court determines fair market value of limited partnership units in estate tax case, accepting net asset value and market approaches, with dispute focusing on measures and range of multiples for comparables ...

W.G. Anderson, et al. v. United States

Court determines fair market value of limited partnership units in estate tax case, accepting net asset value and market approaches, with dispute focusing on measures and range of multiples for comparables ...

Hess Energy, Inc. v. Lightning Oil Co., Ltd.

The U.S. Court of Appeals for the 4th Circuit affirmed the lower court’s damage calculation in this breach of contract to deliver natural gas case.

In re the Marriage of Ratliff

At issue was Exxon stock owned by both parties.

William Cavallaro; Patricia Cavallaro v. United States

The U.S. Court of Appeals for the First Circuit declined to quash the IRS’ subpoena of an accounting firm’s records relating to work it performed regarding transfer tax and merger issues for the petitioners, their sons and their companies. The court rejec ...

Accountant’s Documents Relating to Transfer Tax and Merger Issues Not Covered by Attorney-Client Privilege

The U.S. Court of Appeals for the 1st Circuit declined to quash the IRS’ subpoena of an accounting firm’s records relating to work it performed regarding transfer tax and merger issues for the petitioners, their sons, and their companies.

Linda Costello v. Edward Costello

The New York Supreme Court, Appellate Division, Second Department determined a 50% interest in an oil delivery business could be valued using the net asset value method. However, the court noted that when the value of the assets is determined from the tax ...

Accumulated Depreciation Deducted When Using the Asset Valuation Method

The New York Supreme Court, Appellate Division, Second Department determined a 50% interest in an oil delivery business could be valued using the net asset value method.

Allapattah Services, Inc. v. Exxon Corp.

This case involves numerous motions to exclude expert testimony on damages and related matters under the Daubert standard.

Utah Looks to Other States' Precedents in Dissent Case of First Impression

This is the case of first impression under Utah's dissenting stockholder statute, Utah Code Ann. s 16-10a-1302 (1995), conferring on dissenting stockholders the right to receive "fair value."

Oakridge Energy v. Clifton

Shareholders dissenting from a sale of corporate assets appeal from the trial court's judgment that, for purposes of the statute giving them a right to appraisal and payment, the "fair market value" of their shares equals the stock market price.

Armstrong v. Marathon Oil Company

Issue is the construction and interpretation of the Ohio statutes which provide for the compensation payable to dissenting shareholders.

Rosenberg v. Rosenberg

At issue is the valuation of husband's interest in the family business.

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