Expand the following panels for additional search options.

Lund v. Lund (II)

Appeals court upholds district court’s buyout order of minority shareholder’s interests in related family businesses (grocery store chain) as well as district court’s fair value determination; district court’s valuation “falls squarely” between trial experts’ valuations, appeals court says.

In Big Buyout Ruling, Minnesota Court Rejects DLOM in Calculating Fair Value

In a forced buyout, court says experts were too partisan to their clients, compromising value analysis; court performs its own valuation using DCF to determine fair value of grocery business and rejects DLOM because no unfair transfer of wealth occurs.

In Big Buyout Ruling, Minnesota Court Rejects DLOM in Calculating Fair Value

In a forced buyout, court says experts were too partisan to their clients, compromising value analysis; court performs its own valuation using DCF to determine fair value of grocery business and rejects DLOM because no unfair transfer of wealth occurs.

Lund v. Lund (I)

In a forced buyout, court says experts were too partisan to their clients, compromising value analysis; court performs its own valuation using DCF to determine fair value of grocery business and rejects DLOM because no unfair transfer of wealth occurs.

Court Excludes Pro Forma-Based Economic Damages Analysis

Court excludes plaintiffs’ DCF-based damages calculation, finding it suffers from “garbage-in, garbage-out” problem; plaintiffs’ experts based cash flow analysis on defendant’s preliminary projections rather than subsequently available actual sales data.

Bruno v. Bozzuto’s, Inc.

Court excludes plaintiffs’ DCF-based damages calculation, finding it suffers from “garbage-in, garbage-out” problem; plaintiffs’ experts based cash flow analysis on defendant’s preliminary projections rather than subsequently available actual sales data.

Winn-Dixie Stores, Inc. v. Dolgencorp, LLC

Appeals court affirms Daubert exclusion of plaintiff's damages expert because she analyzed the wrong problem and her conclusion did not assist the trier of fact; also, her economic model and regression analysis failed to measure “effect of the violation.”

Bernier Trial Court Gets Tax Affecting Wrong Once Again

Massachusetts Court of Appeals remands the case—for the second time—to the trial court for an appropriate valuation of the parties’ S corporations, including a tax affecting according to the “Kessler metric” (adopted from the Delaware Chancery Court).

Bernier v. Bernier (II)

Massachusetts Court of Appeals remands the case—for the second time—to the trial court for an appropriate valuation of the parties’ S corporations, including a tax affecting according to the “Kessler metric” (adopted from the Delaware Chancery Court).

Second Post-Bernier Court Says Income Approach May Be Preferred, But Not Exclusive

Massachusetts court precludes discounts in valuing marital business in divorce, and says that while income approach is preferred, net asset value may be appropriate in the absence of determinable market value.

Palmerino v. Palmerino

Massachusetts court precludes discounts in valuing marital business in divorce, and says that while income approach is preferred, net asset value may be appropriate in the absence of determinable market value.

Debate Over Tax Affecting Plays Out in New Divorce Case

Massachusetts Supreme Court applies tax-affecting analysis to valuation of Subchapter S corporations in divorce.

Which is More Credible: an Owner’s Projections or Those Used for Financing?

Which is more credible: owner’s testimony regarding weekly sales forecasts or the forecasts he prepared to secure financing?

Aukeman v. Aukeman

Which is more credible: owner’s testimony regarding weekly sales forecasts or the forecasts he prepared to secure financing?

Divided New Hampshire Supreme Court Considered Time-Rule

A divided New Hampshire Supreme Court considered the proper method to characterize and distribute unvested stock option granted during the marriage. The majority concluded that unvested stock options should be included in the marital community if they wer ...

In The Matter Of Lisalynn M. Valence v. David P. Valence

A divided New Hampshire Supreme Court considered the proper method to characterize and distribute unvested stock option granted during the marriage. The majority concluded that unvested stock options should be included in the marital community if they wer ...

Bernier v. Bernier (I)

Massachusetts Supreme Court applies tax affecting analysis to valuation of subchapter S corporations in divorce.

Corporate Wrongdoing Plays Role in Corporate Valuation, If Adverse Impact Shown

Allegations of mismanagement/misappropriation are relevant to fair market valuation of a corporation in a statutory appraisal action.

In the Matter of Markman

Allegations of mismanagement/misappropriation are relevant to fair market valuation of a corporation in a statutory appraisal action.

Garris v Smith's G&G

The underlying case involved a contractual dispute between Smith’s G & G, LLC (Smith’s), the collective group of purchasers of a small country store, and the seller, Garris. Finding that Garris fraudulently misrepresented the amount of the business ...

Nevada condemnation valuation exception explained

This condemnation case presented the issue of valuing a business to which franchise licenses for the business could no longer be obtained.

Evidence of USPAP violation does not establish appraiser’s negligence per se

Olympic Coast Investment, Inc., and individual investors (collectively “OCI”) hired Paul Iverson to conduct an independent appraisal of a gas station and convenience store for the purpose of making a loan in connection with the sale of the business.

Redevelopment Agency of the City of San Diego v. Attisha

California Court of Appeals approves use of comparable sales data from Pratt's Stats (and other) databases for use in determining goodwill value of businesses taken by eminent domain ...

Christina C. Midkuff, M.D. v. Tina M.F. Gingrich, M.D., et al.

The Illinois Court of Appeals, Fifth District concluded that a shareholder in a private company seeking to avoid dissolution under section 12.56 of the Business Corporation Act of 1983 (Act) (805 ILCS5/12.56 (West 2002)) by making an election to repurchas ...

Purchase Price May Be Stated as a Formula When Electing to Purchase Closely Held Stock to Avoid Corporate Dissolution

The Illinois Court of Appeals, Fifth District concluded that a shareholder in a private company seeking to avoid dissolution under section 12.56 of the Business Corporation Act of 1983 (Act) (805 ILCS5/12.56 (West 2002)) by making an election to repurchas ...

1 - 25 of 58 results