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High Court Finds Chancery’s Weighting of Values Unexplained and Inexplicable

State Supreme Court declines to create presumption for appraisal actions that deal price is best indicator of value when merger was arm’s-length transaction, but court finds Chancery’s valuation approach lacked support in record and requires revaluation.

High Court Finds Chancery’s Weighting of Values Unexplained and Inexplicable

State Supreme Court declines to create presumption for appraisal actions that deal price is best indicator of value when merger was arm’s-length transaction, but court finds Chancery’s valuation approach lacked support in record and requires revaluation.

DFC Global Corp. v. Muirfield Value Partners, L.P. (II)

State Supreme Court declines to create presumption for appraisal actions that deal price is best indicator of value when merger was arm’s-length transaction, but court finds Chancery’s valuation approach lacked support in record and requires revaluation.

Chancery Achieves Fair Value by Blending Three ‘Imperfect Techniques’

Court says uncertainty about company’s future performance and viability limits reliability of values derived from DCF and multiples-based comparable company analyses as well as deal price; court blends three “imperfect techniques” to determine fair value.

Daubert Flexible as to Solvency Determination for Multiple Debtor Entities

Court finds Daubert centers on reliability, not persuasiveness, and can accommodate experts’ different approaches to determining solvency in case with multiple debtor entities; court rejects exclusion of expert opinion relying on GAAP-based financials.

Chancery Achieves Fair Value by Blending Three ‘Imperfect Techniques’

Court says uncertainty about company’s future performance and viability limits reliability of values derived from DCF and multiples-based comparable company analyses as well as deal price; court blends three “imperfect techniques” to determine fair value.

In re DFC Global Corp.

Court says uncertainty about company’s future performance and viability limits reliability of values derived from DCF and multiples-based comparable company analyses as well as deal price; court blends three “imperfect techniques” to determine fair value.

Daubert Flexible as to Solvency Determination for Multiple Debtor Entities

Court finds Daubert centers on reliability, not persuasiveness, and can accommodate experts’ different approaches to determining solvency in case with multiple debtor entities; court rejects exclusion of expert opinion relying on GAAP-based financials.

Post-Confirmation Comm. for Small Loans, Inc. v. Martin

Court finds Daubert centers on reliability, not persuasiveness, and can accommodate experts’ different approaches to determining solvency in case with multiple debtor entities; court rejects exclusion of expert opinion relying on GAAP-based financials.

7th Circuit Proposes Solution for Loss Causation Conundrum

7th Circuit agrees with defendants that plaintiff expert’s leakage loss-causation model failed to account for firm-specific, nonfraud factors that could have affected stock price movement and orders new trial applying court’s burden-shifting approach.

Glickenhaus & Co. v. Household International, Inc.

7th Circuit agrees with defendants that plaintiff expert’s leakage loss-causation model failed to account for firm-specific, nonfraud factors that could have affected stock price movement and orders new trial applying court’s burden-shifting approach.

Negotiated Formula for Stock Option Price Obviates DLOM Need

Eleventh Circuit upholds Tax Court’s $36.9 million valuation of executive stock option, finding that by using the parties’ negotiated formula for the number of shares equaling $16 million at the date of exercise and declining to apply a marketability disc ...

Davis v. Commissioner (II)

Eleventh Circuit upholds Tax Court’s $36.9 million valuation of executive stock option, finding that by using the parties’ negotiated formula for the number of shares equaling $16 million at the date of exercise and declining to apply a marketability disc ...

$36M Executive Stock Option: Was it Reasonable, Contingent Compensation?

Tax Court finds $36 million exercise of executive stock option was taxable income to the shareholder, but permitted company to take the same amount as deduction for reasonable compensation for the executive’s services.

Davis v. Commissioner (I)

Tax Court finds $36 million exercise of executive stock option was taxable income to the shareholder, but permitted company to take the same amount as deduction for reasonable compensation for the executive’s services.

Steven F. Bright, et al. v. Harold Addison, et al.

The Texas Court of Appeals affirmed a trial court’s admission of lost profits testimony. It found that the testimony regarding lost profits had a sufficiently reliable basis when the damages were computed using 20-months of actual operating history for th ...

Use of Actual Operating Results Establishes Sufficiently Reliable Basis for Lost Profits Computation

The Texas Court of Appeals affirmed a trial court’s admission of lost profits testimony.

Landry v. Simon

At issue is the admittance of expert testimony.

Failure to value goodwill upheld

The issue in this marital dissolution was valuation of the parties' 37% community property interest in Deep South Financial Services Inc.

Cashed-Out Stockholders Seek Intrinsic Value of Stock, Not Book Value

Defendants seek summary judgment on claims by minority shareholders who were cashed out in a merger where the unaffiliated stockholders received $200 cash for each of their shares in Herget Financial.

Grubb v. Bagley

At issue is breach of fiduciary duty and breach of a stockholders' agreement.

Court Allows Both Minority and Marketability Discounts for 50% Stock Interest

The issue is the value of a 50% stock interest in a small consumer loan company with a book value of $2,168,839.

Fleming v. Commissioner

At issue is the fair market value of the stock interest in a small loan company that was owned by Thomas A. Fleming (decedent) at the date of his death.

In re Marriage of Kaplan

One issue in this case was the valuation of closely held stock.

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