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Congel v Malfitano

In wrongful partnership dissolution, New York high court finds, under applicable statute, exiting partner’s interest may be valued under FMV standard of value; where exiting partner’s interest is minority interest, DLOM and minority discount may apply.

In Wrongful Dissolution, New York’s High Court Approves FMV Valuation

In wrongful partnership dissolution, New York high court finds, under applicable statute, exiting partner’s interest may be valued under FMV standard of value; where exiting partner’s interest is minority interest, DLOM and minority discount may apply.

Unilateral Partnership Dissolution Exacts Steep Price From Wrongdoer

New York appellate court says trial court erred when it declined to apply minority discount in determining “value” of minority shareholder’s interest in partnership where shareholder wrongfully dissolved partnership and buyout was not a fair value proceed ...

Congel v Malfitano

New York appellate court says trial court erred when it declined to apply minority discount in determining “value” of minority shareholder’s interest in partnership where shareholder wrongfully dissolved partnership and buyout was not a fair value proceed ...

Expert Fee Dispute Devolves Into Malpractice Claim

In fee dispute, appeals court affirms trial court’s rejection of disgruntled client’s attempt to defend against accounting firm’s suit with allegations of malpractice; client failed to offer expert testimony to support attack on appraiser’s valuation.

Plan Confirmation Hinges on Property Valuation

The Bankruptcy Court finds the debtor’s reorganization plan is not feasible because it fails to provide enough funds to pay in full the primary creditor’s secured claim; the plan rested on an improperly low valuation of the property that makes up the majo ...

In re Civic Partners Sioux City, LLC

The Bankruptcy Court finds the debtor’s reorganization plan is not feasible because it fails to provide enough funds to pay in full the primary creditor’s secured claim; the plan rested on an improperly low valuation of the property that makes up the majo ...

Court’s Discount Rates Don’t Overvalue Business Interests

Trial court did not overvalue husband’s interests in various businesses since it applied a DLOC whenever the husband did not have a 100% interest in the company and a DLOM that was consistent with expert testimony, state Court of Appeals finds.

Halliday v. Halliday

Trial court did not overvalue husband’s interests in various businesses since it applied a DLOC whenever the husband did not have a 100% interest in the company and a DLOM that was consistent with expert testimony, state Court of Appeals finds.

Chiu v. Chiu

New York court rejects application of discount for lack of marketability in fair value appraisal proceeding.

New York Court Rejects DLOM in Fair Value Proceeding

New York court rejects application of discount for lack of marketability in fair value appraisal proceeding.

Expert’s Market Valuation Tested Under Frye Standard

Court admits expert testimony under state rule similar to the Frye standard regarding wide range of fair market value indicators for subsidiaries.

Statutory Fair Value of Real Estate Holding Company Includes Transaction Costs, Taxes

Court considers whether statutory fair value appraisal should include transactional costs and tax effects of selling a company’s sole asset, a commercial office building.

Brynwood Co. v. Schweisberger

Court considers whether statutory fair value appraisal should include transactional costs and tax effects of selling a company’s sole asset, a commercial office building.

8000 Maryland, LLC v. Huntleigh Financial Services, Inc.

Court admits expert testimony under state rule similar to the Frye standard regarding wide range of fair market value indicators for subsidiaries.

Additional Support Based on Stock Options Considered

The California Court of Appeals, Fourth District affirmed the lower court’s decision to consider an award of additional child support based on stock option income until the option becomes exercisable. It rejected the wife’s argument that the additional ch ...

In re the Marriage of Kathleen Gaffney v. David Fyffe

The California Court of Appeals, Fourth District affirmed the lower court’s decision to consider an award of additional child support based on stock option income until the option becomes exercisable. It rejected the wife’s argument that the additional ch ...

Florida Sunrise, LTD v TRI-M Investments of South Florida, Inc

Florida Sunrise, the landlord, appeals a final judgment entered in favor of its former tenant on a counterclaim. We reverse, in part, solely as to the damage award.

Do Minority Discount and DLOM Apply in ‘Fair Value’ Analysis?

Are discounts for lack of control and marketability appropriate in a “fair value” analysis, i.e., in the context of withdrawing limited partners (and, by analogy, dissenting shareholders)?

East Park Ltd. Partnership v. Larkin, et al.

Court considers whether discounts for lack of marketability and control apply to “fair value” analysis ...

Marilyn Jane Schulz Gordon v. David Louis Gordon

The Tennessee Court of Appeals affirmed the valuation of a family limited partnership based on testimony from a CPA with business valuation experience over the husband’s opinion of value.

Trial Court Accepts CPA’s Valuation of FLP

The Tennessee Court of Appeals affirmed the valuation of a family limited partnership based on testimony from a CPA with business valuation experience over the husband’s opinion of value.

Estate of Gribauskas v. CIR (Gribauskas II)

The U.S. Court of Appeals for the Second Circuit reversed the Tax Court's valuation of payments from the Connecticut Lotto. The estate valued the payments based on the gray market, inclusive of a lack of marketability discount. The Tax Court ruled that th ...

Value of Lotto Payments Includes Discount for Lack of Marketability

The U.S. Court of Appeals for the 2nd Circuit reversed the Tax Court's valuation of payments from the Connecticut Lotto.

Guillermo Sostchin v. Doll Enterprises, Inc.

Sostchin, through a trust controlled by him, operated a multi-tenant commercial building that was destroyed by fire. Doll Enterprises operated a shoe store in Sostchin’s building, and was awarded lost profits following the fire that was negligently caused ...

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