Georgia-Pacific Gives Experts ‘Multitudinous’ Leeway in Rate Analysis
Federal district court finds “multitudinous” Georgia-Pacific factors allow for flexibility and permissible degree of imprecision in expert’s royalty rate analysis.
Ergotron, Inc. v. Rubbermaid Commercial Products, LLC
Federal district court finds “multitudinous” Georgia-Pacific factors allow for flexibility and permissible degree of imprecision in expert’s royalty rate analysis.
Stock redemption price is reliable evidence of value; expert testimony excluded because of failure to comply with discovery rules
In this marital dissolution, the trial court excluded the husband's expert's testimony and valued the husband's one-third business interest based on the last stock redemption price set by th ...
Stock redemption price is reliable evidence of value; expert testimony excluded because of failure to comply with discovery rules
The issues in this marital dissolution were the valuation of the husband's one-third business interest and the exclusion of his expert's testimony.
In the Matter of Peter Letendre v. Linda Letendre
The New Hampshire Supreme Court affirmed the exclusion the husband’s expert witness because the expert and his report were not disclosed during the discovery period. The Supreme Court additionally affirmed the valuation of the business interest based on t ...
Stock Redemption Agreement Considered
The New Hampshire Supreme Court affirmed the exclusion the husband’s expert witness because the expert and his report were not disclosed during the discovery period.
Wall v. Commissioner
The issue was the fair market value of 9,380 shares of the company's nonvoting common stock, which the majority shareholder gifted into trusts.
Tax Court Criticizes Experts' Application of Market Approach and Income Approach
This was a gift tax valuation case in which the sole issue for decision was the fair market value of 9,380 shares of the company's nonvoting common stock, which the majority shareholder gifted into trusts for the benefit of his children.