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Court Finds ‘Key Man’ Discount Duplicative

Appellate court finds “key man” discount duplicative when trial court already adopted a value that accounted for the business’s dependency on its sole owner.

Keil v. Keil

Appellate court finds "key man" discount duplicative when trial court already adopted a value that accounted for the business’s dependency on its sole owner.

Allstate Sweeping, LLC v. City and County of Denver

Court accepts expert damages calculation for breach of contract based on DCF methodology, including growth rate and discount rate assumptions, but precludes terminal value calculation that violated nonassignment clause.

Court Cobbles Credible Basis From Expert Evidence to Confirm Lost Profits Damages

Appellate court affirms lost profits damages for a terminated dealership by “backing into the amount,” i.e., finding enough credible expert evidence by which the jury could have reasonably calculated its award.

The Water Quality Store, LLC v. Dynasty Spas, Inc.

Appellate court affirms lost profits damages for a terminated dealership by “backing into the amount,” i.e., finding enough credible expert evidence by which the jury could have reasonably calculated its award.

Cummings v. Cummings

Arkansas court precludes deduction for "personal goodwill" when valuing a family owned, commercial business in divorce.

Vadakin v. Vadakin

Issue is whether trial court erred in valuing husband's interest in Vadakin, Inc. under pre-nuptial agreement by using book value and considering speculative tax consequences from a sale of ...

Smith v. Smith

At issue in this case was the increased value and fair market value of a corporation.

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