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Robinson v. Langenbach

State high court upholds trial court’s use of DLOM and minority discount in buyout of minority interest resulting from shareholder oppression; court says there is no “fixed set of factors” trial court must consider for fair value calculation; “context is crucial” and here justified discounts.

High Court Says Context Supports Use of Discounts in Buyout From Shareholder Oppression

State high court upholds trial court’s use of DLOM and minority discount in buyout of minority interest resulting from shareholder oppression; court says there is no “fixed set of factors” trial court must consider for fair value calculation; “context is crucial” and here justified discounts.

Nebraska Supreme Court Adopts Majority View on Appreciation

State Supreme Court adopts active appreciation rule, aligning itself with majority of jurisdiction that finds appreciation of nonmarital asset is marital property to the extent marital efforts caused it, i.e., the owner or nonowner spouse or both.

Nebraska Supreme Court Adopts Majority View on Appreciation

State Supreme Court adopts active appreciation rule, aligning itself with majority of jurisdiction that finds appreciation of nonmarital asset is marital property to the extent marital efforts caused it, i.e., the owner or nonowner spouse or both.

Stephens v. Stephens

State Supreme Court adopts active appreciation rule, aligning itself with majority of jurisdiction that finds appreciation of nonmarital asset is marital property to the extent marital efforts caused it, i.e., the owner or nonowner spouse or both.

Return on Equity Analysis Undergirds Reasonable Compensation Claim

Tax Court says compensation paid to company owners for managing entity’s daily operations was reasonable; officers were “absolutely integral” to company’s success and company’s rate of return on equity after compensation accorded with industry average.

H.W. Johnson v. Commissioner

Tax Court says compensation paid to company owners for managing entity’s daily operations was reasonable; officers were “absolutely integral” to company’s success and company’s rate of return on equity after compensation accorded with industry average.

C. A. Walker Construction Co. v. J.P. Southwest Concrete, Inc.

Court reverses lost profits damages award in construction case for lack of sufficient evidence to support a 25% profit margin and failure to account for expenses.

Court affirms value based on capitalization of earnings method

One of the issues in this case was the value of husband's business, Johnson Poured Walls.

Hillsburg v. Hillsburg

Issue was the value of husband's business and whether the trial court erred by not using the net asset value method and failing to deduct liabilities owed to the business by related entities ...

Robert Haff, et al. v. Richard Augeson D/BA/ Hubbard Concrete Pumping, et al.

The Minnesota Court of Appeals affirmed a lower court’s use of pre-breach average monthly income when establishing the lost profits of a new business. It rejected the company’s argument that the estimated post-breach income the company would have earned b ...

Lost Profits Established Using Average Prebreach Monthly Income

The Minnesota Court of Appeals affirmed a lower court’s use of prebreach average monthly income when establishing the lost profits of a new business.

Josephine M. Davenport, et al. v. Charles A. Martin, Jr., et al.

The New York Supreme Court, Appellate Division, Fourth District reversed an award of equitable relief by rescinding a stock redemption agreement in favor of a monetary award to plaintiffs consisting of the fair market value of their shares less any offset ...

Monetary Award Consisting of the Value of Stock More Appropriate Than Equitable Relief in Shareholder Matter

The New York Supreme Court, Appellate Division, 4th Department, reversed the lower court's decision rescinding a stock redemption agreement and directing Martin to re­store the plaintiff's stock in a building and equipment company.

Endres v. Endres

Issue was whether the trial court erred in both recognizing and valuing enterprise goodwill assigned to the concrete business.

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