County of Maricopa v. Office Depot Inc.
In denying defendant’s pretrial motion to exclude plaintiff’s expert testimony under Daubert and Rule 37, which specifies sanctions for failure to make disclosures or cooperate in discovery, court finds note-containing version of expert report is a draft not subject to discovery under Rule 26.
Expert Report Containing Notes Qualifies as Draft Not Subject to Discovery
In denying defendant’s pretrial motion to exclude plaintiff’s expert testimony under Daubert and Rule 37, which specifies sanctions for failure to make disclosures or cooperate in discovery, court finds note-containing version of expert report is a draft not subject to discovery under Rule 26.
Court Favors Lost Profits Over Lost Value Damages for Surviving Business
In business tort case, court says damages to compensate plaintiff for loss of goodwill should take the form of lost profits, not total loss of value damages, where defendant employees were not subject to noncompetes and plaintiff was not completely destro ...
Court Favors Lost Profits Over Lost Value Damages for Surviving Business
In business tort case, court says damages to compensate plaintiff for loss of goodwill should take the form of lost profits, not total loss of value damages, where defendant employees were not subject to noncompetes and plaintiff was not completely destro ...
Mifflinburg Telegraph, Inc. v. Criswell, Inc.
In business tort case, court says damages to compensate plaintiff for loss of goodwill should take the form of lost profits, not total loss of value damages, where defendant employees were not subject to noncompetes and plaintiff was not completely destro ...
Divorce Court Favors ‘Minimal Use’ of Discounts in FMV
Divorce court disallows minority discounts in valuation of husband’s 10% interest in printing company and his 33% interest in real estate holding company.
Drumheller v. Drumheller
Divorce court disallows minority discounts in valuation of husband’s 10% interest in printing company and his 33% interest in real estate holding company.
Lost Business Case Can’t Rise Above Bad Owner, Bad Financials, Bad Facts
Proof of lost business value can’t overcome lack of credible owner, lack of credible financials, and lack of credible analysis.
Imaging International v. Hell Graphic Systems, Inc.
Proof of lost business value can’t overcome lack of credible owner, lack of credible financials, and lack of credible analysis.
Going Concern Value used in Bankruptcy Proceeding
The Bankruptcy Court for the Northern District of Indiana declined to confirm a debtor-dentist's chapter 13 reorganization plan because the plan valued his practice at its liquidation value. Under the plan, the debtor would retain the practice and use its ...
In re Dale A. Baker, Debtor
The Bankruptcy Court for the Northern District of Indiana declined to confirm a debtor-dentist's chapter 13 reorganization plan because the plan valued his practice at its liquidation value. Under the plan, the debtor would retain the practice and use its ...
Display Promotions, Inc. v. DoveBid Valuation Services, Inc., et al.
The Wisconsin Court of Appeals affirmed the dismissal of this negligence action against an appraiser on summary judgment. The appellate court found that where the purchase agreement did not make the acquisition contingent upon financing or a satisfactory ...
Uncorroborated Debt Not Offset Against Nonoperating Asset
The issue in this case was the value of Zip Sort Inc. shares gifted by taxpayer to his children.
Polack v. Commissioner (II)
Earnings for the relevant valuation date determined after the valuation deemed irrelevant because a "prospective buyer could not have known" at that time ...
Tax Court Accepts IRS Projections of Value Added Refund Income and Capital Expenditures
The issue in this case was the valuation of taxpayer Polack's gift of 1,040,000 shares of Zip Sort Inc. (ZSI) stock that he gifted to his children on Dec. 31, 1992 (260,000 of his nonvoting stock to each of his four children).
Polack v. Commissioner (I)
The issue in this case was the valuation of taxpayer Polack's gift of 1,040,000 shares of Zip Sort, Inc. (ZSI) stock that he gifted to his children.