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Truck Stops

This industry comprises establishments generally known as gasoline stations (except those with convenience stores) or truck stops primarily engaged in (1) retailing automotive fuels (e.g., gasoline, diesel fuel, gasohol, alternative fuels) or (2) retailing these fuels in combination with activities, such as providing repair services; selling automotive oils, replacement parts, and accessories; and/or providing food services.

Gas Stations with Convenience Stores

This industry comprises establishments primarily engaged in retailing automotive fuels (e.g., gasoline, diesel fuel, gasohol, alternative fuels) in combination with a limited line of groceries. These establishments can either be in a convenience store (i.e., food mart) setting or a gasoline station setting. These establishments may also provide automotive repair services.

Gas Stations, Full- and/or Self-Serve

This industry comprises establishments generally known as gasoline stations (except those with convenience stores) or truck stops primarily engaged in (1) retailing automotive fuels (e.g., gasoline, diesel fuel, gasohol, alternative fuels) or (2) retailing these fuels in combination with activities, such as providing repair services; selling automotive oils, replacement parts, and accessories; and/or providing food services.

ShopRite, Inc. v. Gardiner

In determining the fair value of a minority interest in stock sold back to the companies in a shareholder oppression assertion, the Louisiana Court of Appeals rejected a discount for trapped-in capital gains tax since the companies had no intention of selling the properties owned. The appeals court also disallowed a reduction in fair value related to the value of affiliated accounts receivable, noting that there was no evidence that the receivables were uncollectible.

Louisiana Court of Appeals Disallows a Discount for Trapped-In Capital Gains Taxes and a Reduction in Receivables for Collectability

In determining the fair value of a minority interest in stock sold back to the companies in a shareholder oppression assertion, the Louisiana Court of Appeals rejected a discount for trapped-in capital gains tax since the companies had no intention of selling the properties owned. The appeals court also disallowed a reduction in fair value related to the value of affiliated accounts receivable, noting that there was no evidence that the receivables were uncollectible.

Cline v. Sunoco

In class-certification context, court says plaintiff’s damages expert meets Rule 702/Daubert requirements as they apply in early stage of litigation; expert is qualified, and, damages model, even if not fully developed, provides a sufficiently reliable way to calculate damages on classwide basis.

Expert Testimony Offered at Class-Certification Stage Survives Daubert Challenge

In class-certification context, court says plaintiff’s damages expert meets Rule 702/Daubert requirements as they apply in early stage of litigation; expert is qualified, and, damages model, even if not fully developed, provides a sufficiently reliable way to calculate damages on classwide basis.

Comps Are Critical to Prove Lost Profits for Proposed Business

California Court of Appeals permits lost profits for breach of contracts to convey real estate, but finds the plaintiff failed to prove the same with reasonable certainty in this case by relying on other developed locations that were not sufficiently comp ...

Flying J, Inc. v. Department of Transportation

California Court of Appeals permits lost profits for breach of contracts to convey real estate, but finds the plaintiff failed to prove the same with reasonable certainty in this case by relying on other developed locations that were not sufficiently comp ...

Surviving Daubert Is Only Half the Battle in Presenting Lost Profits Damages

Court vacates future lost profits award based on lack of reliable expert evidence regarding future sales, beyond contract term.

Truman Arnold Companies v. Hammond and Consultants Enterprises, Inc.

Court vacates future lost profits award based on lack of reliable expert evidence regarding future sales, beyond contract term.

Good Use of Defense Expert in Breach of Contract/Damages

Defendant puts financial expert to credible use in disproving plaintiff’s request for damages in breach of contract case.

Sossikian v. Ennis

Defendant puts financial expert to credible use in disproving plaintiff’s request for damages in breach of contract case.

Divorce Court Discounts for Flawed Comparables and for Lack of Control Regarding 50% Interest

Divorce court discounts for flawed comparables and lack of control in valuation of four related companies.

‘Faulty Absolutes’ and Flawed Jury Findings Undermine FF&E Valuation

Arbitrary jury findings—unsupported by the evidence—undermines FF&E valuation in this ad valorem taxation case.

Bussa v. Bussa

Divorce court discounts for flawed comparables and lack of control in valuation of four related companies.

In re the Marriage of John Clarence Wiedewitsch v. Lisa Marie Wiedewitsch

The Minnesota Court of Appeals affirmed the characterization of a closely held business as entirely separate property where the business's financial situation was approximately the same on the valuation date as it was on the date of the marriage. The cour ...

Harris County Appraisal District v. Sigmor Corp.

Arbitrary jury findings--unsupported by the evidence--undermines FF&E valuation in this ad valorem taxation case.

Characterization of Business Considered

The Minnesota Court of Appeals affirmed the characterization of a closely held business as entirely separate property where the business's financial situation was approximately the same on the valuation date as it was on the date of the marriage. The cour ...

Hicks Oil & Butane Co. v. George Garza

The Texas Court of Appeals, Fourth District, reversed a lost profits award to a gasoline dealer because the lost profits evidence was speculative.

Lost Profits Award Reversed When It Did Not Include All Expenses Related to the Project

The Nebraska Court of Appeals reversed a lost profits award because the lost profits calculation the lower court adopted failed to account for all the expenses associated with the misappropriated corporate opportunity.

State of Nevada v. Cowan

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

Jaswant Dhillon, et al. v. Chevron U.S.A., Inc., et al.

The California Court of Appeals, 1st District, affirmed a damages award for breach of the covenant of good faith and fair dealing in connection with the sale of a gas station.

Amoco Oil Company v. Caroline Gomez

The U.S. Court of Appeals for the 11th Circuit considered an award of reliance damages in this breach of contract action involving several gas stations.

P.F.I., Inc. v. Nadezda Kulis

The New Jersey Superior Court, Appellate Division, reversed the lower court’s award of lost profits.

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