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Are Appraisers Liable to Third Parties for Errors?

Is a business appraiser liable for errors in its report to a third party?

In re Comdisco, Inc.

Is a business appraiser liable for errors in its report to a third party?

Gotham Partners, L.P. (Gotham III) v. Hallwood Realty Partners, L.P.

The Delaware Court of Chancery, on remand from the Delaware Supreme Court, valued real estate partnership interests, received in a transaction which breached the entire fairness standard contained in the partnership agreement and placed Hallwood in contro ...

Sixteen Percent Control Premium Applied

The Delaware Court of Chancery, on remand from the Delaware Supreme Court, valued real estate partnership interests, received in a transaction, which breached the entire fairness standard contained in the partnership agreement.

Edward E. Lucente v. International Business Machines Corporation (II)

The U.S. Court of Appeals for the Second Circuit reversed damage awards for breach of stock option and restricted stock contracts. It noted that the district court improperly used the conversion measure of damages. It stated that damages in a contract ac ...

In re the Marriage of Baggett

In this appeal, husband challenges the property division in the trial court's decree dissolving his marriage to wife, including stock in AOL and Dell.

John J. Morgan v. Marlene A. Morgan

The Ohio Court of Appeals found that the appreciation of a separate property business interest was not marital property even though the husband was employed by the company. The court found that since the husband was not responsible for the business’s succ ...

Employment of Minority Owner Does Not Make Appreciation in Separate Property Ownership Interest Marital Property

The Ohio Court of Appeals found that the appreciation of a separate property business interest was not marital property even though the husband was employed by the company.

Edward E. Lucente v. International Business Machines Corporation (I)

The U.S. District Court for the Southern District of New York considered the measure of damages for lost restricted stock and stock options in IBM in this breach of contract case.

Restricted Stock and Stock Options Considered

The U.S. District Court for the Southern District of New York considered the measure of damages for lost restricted stock and stock options in IBM in this breach of contract case.

Compaq Computer Corporation v. Commissioner of Internal Revenue

The issue addressed in this opinion is whether income relating to printed circuit assemblies (PCA's) should be reallocated under section 482 to petitioner from its Singapore subsidiary for its 1991 and 1992 fiscal years. (A separate opinion will addre ...

Shahidi v. Shahidi

One issue in this case was the failure of the trial court to account for the taxes paid by husband when dividing the marital estate.

Green v. Green

At issue is the valuation of the marital property, including husband's stock options from his employer.

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