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Olympic Coast Investment, Inc. v. Gadini

The court in this case ruled that evidence that an appraiser failed to follow USPAP did not prove the appraiser's negligence per se, but had to be presented to the jury for a determination on negligence.

Bidwell v. Bidwell (II)

At issue is the valuation of couple's grocery business.

Bidwell denied sale of business on motion to reconsider

The Oregon Court of Appeals allowed the husband's motion to reconsider its decision to uphold the property division in Bidwell v. Bidwell (abstracted in J&L BVU October 2000).

Bernier v. Bernier (2003)

Bernier v. Bernier (2003) US Massachusetts State Court Family Court Kaplan 5411 Grocery Stores 445110 Supermarkets and Other Grocery (except Convenience) Stores ...

Value set by EBITDA but debt not deducted

In this marital dissolution, the court of appeals upheld the trial court's valuation of the husband's 50% interest in Rick & Vic's , a corporation that operates a Piggly Wiggly store under franchise.

In re the Marriage of Franzen

At issue is the valuation of the husband's interest in a closely-held food corporation.

Home Pride Foods, Inc. v. Christopher S. Johnson, et al.

The Nebraska Supreme Court reversed and remanded a lost profits determination in this trade secret case. The court noted that lost profits are based on net profits, not gross profits. Since no evidence of Home Pride’s net profits were in evidence, the cou ...

Reasonable Royalty and Permanent Injunction Constitute Double Recovery

The Nebraska Supreme Court reversed and remanded a lost profits determination in this trade secret case. The court noted that lost profits are based on net profits, not gross profits. Since no evidence of Home Pride’s net profits were in evidence, the cou ...

Fair market value scrutinized in divorce

Suzanne Crismon, appellant, and John Crismon, appellee, divorced in September 1996, and entered into a property settlement agreement.

FMV standard in divorce scrutinized

Suzanne Crismon , appellant, and John Crismon , appellee, divorced in September 1996, and entered into a property settlement agreement. The agreement allowed Mrs. Crismon to take over Mr.

Crismon v. Crismon

At issue is the valuation of husband's interest in two convenience stores and certain commercial property.

Fair Market Value Upheld as the Appropriate Standard of Value

The Arkansas Court of Appeals affirmed the lower court’s use of fair market value as the standard of value in this case.

County of Du Page v. Property Tax Appeal Board

The Illinois Court of Appeals reversed the lower court's decision to reduce the fair cash value of commercial property by the value of the property's right to use a parking lot on an adjacent property. The appellate court found that the reduction was imp ...

Value of Commercial Real Estate Includes Right to Use Parking on Separate Parcel

The Illinois Court of Appeals reversed the lower court's decision to reduce the fair cash value of commercial property by the value of the property's right to use a parking lot on an adjacent property.

'Fair Value' Relevant to Fiduciaries' Liability for Breach of Duty

Plaintiffs filed this shareholder derivative action seeking damages against defendant Telemachus Demoulas for fraud, conversion, and breach of fiduciary duty arising out of his conduct as co-executor of the estate of George Demoulas.

Demoulas v. Demoulas

At issue is the admittance of expert testimony.

Stock Repurchase Agreement Not Controlling; Tax Court Applies 40% Marketability Discount

Ann Brookshire owned 219,710 shares of common stock in Brookshire Grocery Co., representing 9.79% of the total shares outstanding, at the time of her death on Nov. 20, 1993.

Brookshire v. Commissioner

At issue is the value, as of the date of decedent's death, of 106,826 shares of common stock of a closely held family corporation.

Supreme Court Affirms Board's Reliance on Solvency Opinion

On appeal, plaintiffs brought a punitive class-action suit alleging that the repurchase of shares in connection with an acquisition resulted in the impairment of capital.

Klang v. Smith's Food & Drug Center, Inc. (II)

Issue is whether directors breached their fiduciary duty of candor by failing to disclose material facts prior to shareholder approval of transactions.

Plaintiff Challenges Going Concern Asset Valuation Premise Used in Solvency Opinion

Plaintiffs sought rescission on a series of transactions including a merger, stock repurchase and certificate amendment.

Brother Usurps Family Corporate Opportunity

The plaintiff, Arthur S. Demoulas, brought a stockholders' derivative action (see sidebar for definition), alleging that defendants usurped corporate opportunities.

ESOP Forms in Contention While Stock Value Plunges

The Food for Less ESOP provides for annual valuation of the stock, or more, often if the committee believes the value of the stock has changed substantially.

Klang v. Smith's Food & Drug Centers, Inc. (I)

Plaintiffs sought recission on a series of transactions including a merger, stock repurchase and certificate amendment on theory that directors breached fiduciary duty.

Linda Gibbs v. CIR

The Tax Court concluded that the interest portion of payments Gibbs received from her former husband in exchange for her interest in their convenience store business were not deductible from her income under IRC sec. 1041 - transfers incident to divorce.

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