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Coster v. UIP Companies, Inc.

In breach of fiduciary duty action, court says stock sale passes enhanced fairness review; appraiser valuing real estate investment services company before sale is eminently qualified and knowledgeable about industry; capitalized cash flow method “generated a reliable indicator” of company’s value.

Valuation Underlying Controversial Stock Sale Satisfies Highest Scrutiny

In breach of fiduciary duty action, court says stock sale passes enhanced fairness review; appraiser valuing real estate investment services company before sale is eminently qualified and knowledgeable about industry; capitalized cash flow method “generated a reliable indicator” of company’s value.

Courts Find Minority Discount Unwarranted Under Facts of Case

In valuing owner-spouse’s minority interest in LLC, trial court “would have been well within its discretion to apply a minority discount,” appeals court says, but it was not error for trial court to reject a discount based on certain questionable actions related to the owner’s interest.

Cobane v. Cobane

In valuing owner-spouse’s minority interest in LLC, trial court “would have been well within its discretion to apply a minority discount,” appeals court says, but it was not error for trial court to reject a discount based on certain questionable actions related to the owner’s interest.

Lightbox Ventures, LLC v. 3 RD Home Ltd.

Court excludes lost profits calculation and valuations of new venture; experts’ unquestioning adoption of plaintiff’s data and assumptions, the large range of valuations proffered, and disclaimers accompanying valuations undermine opinions’ meaningfulness.

Blind Reliance on Client Data and Wide-Ranging Values Gut New Venture Valuation

In a securities fraud action, appeals court upholds class certification; trial court did not err when it found direct evidence of price impact by way of event study was not necessary to show market efficiency where there was strong indirect evidence.

Kassab v Kasab

In determining the fair value of petitioner’s interest in two family businesses that hold real estate, New York court (Second Department) adopts expert’s decision not to apply marketability discount, noting valuation “already relies upon market exposure.”

Court Adopts DLOM-Free Valuation of Realty Holding Company

In determining the fair value of petitioner’s interest in two family businesses that hold real estate, New York court (Second Department) adopts expert’s decision not to apply marketability discount, noting valuation “already relies upon market exposure.”

Manipulation of Valuation of Bequeathed Stock Sinks Charitable Contribution Claim

Tax Court says executor of estate in series of post-death measures changed the value and size of decedent’s stock donation and may not claim date-of-death value of assets not actually transferred to family foundation; court affirms estate tax deficiency.

More Valuation Data Do Not Ensure Fair Class Action Settlement

In stockholder class action, Chancery declines to approve settlement that requires plaintiffs to agree to broad release of claims in exchange for additional valuation-related information, finding it fails to meet applicable “fair and reasonable” standard.

Estate of Dieringer v. Commissioner

Tax Court says executor of estate in series of post-death measures changed the value and size of decedent’s stock donation and may not claim date-of-death value of assets not actually transferred to family foundation; court affirms estate tax deficiency.

In re Trulia Stockholder Litig.

In stockholder class action, Chancery declines to approve settlement that requires plaintiffs to agree to broad release of claims in exchange for additional valuation-related information, finding it fails to meet applicable “fair and reasonable” standard.

Court Finds ‘Market Value Concept’ Requires Flexibility

Court says under Daubert a business valuator is qualified to value an investment company dealing in real estate since the company is not a piece of real estate but a business with diverse assets and finds real estate valuation is by nature “imprecise.”

Marcus v. Quattrocchi

Court says under Daubert a business valuator is qualified to value an investment company dealing in real estate since the company is not a piece of real estate but a business with diverse assets and finds real estate valuation is by nature “imprecise.”

Court Credits Expert’s Cash Flow Analysis in Solvency Determination

Bankruptcy Court credits trustee’s expert’s cash flow analysis in finding “billionaire” debtor was insolvent at the time she signed a guarantee for a $13 million loan defendant made to her son; because the transfer was fraudulent, the court sets aside the ...

Samson v. Western Capital Partners LLC (In re Blixseth)

Bankruptcy Court credits trustee’s expert’s cash flow analysis in finding “billionaire” debtor was insolvent at the time she signed a guarantee for a $13 million loan defendant made to her son; because the transfer was fraudulent, the court sets aside the ...

Valuing Director Guaranties In Bankruptcy: Using a Put Option Approach

Bankruptcy court confirms reorganization plan based in large part on “put option” approach to valuing corporate insider guaranties.

Wife Gambles on Valuing Husband’s Minority Interest in Real Estate LLCs

Fair market value standard requires court to consider more than just the appraised values of real estate held by the husband’s minority interest in LLCs; it requires consideration of marketability and minority discounts, plus transfer restrictions.

Indiana Considers Fair Value Standard in Divorce

Indiana appellate court considers adopting fair value standard in divorce.

Alexander v. Alexander

Indiana appellate court considers adopting fair value standard in divorce.

Brooks v. Brooks

Fair market value standard requires court to consider more than just the appraised values of real estate held by the husband’s minority interest in LLCs; it requires consideration of marketability and minority discounts, plus transfer restrictions.

Freestyle Martial Arts Corp. v. Soco

Successful lost profits analysis turns on clear evidence of lost revenue and other key assumptions.

Herbert V. Kohler v. CIR

The U.S. Tax Court determined the fair market value of a minority interest in a well-known manufacturer of kitchen and bath fixtures and accessories. The court rejected the IRS’s valuation as incredible because the expert carried no business valuation cre ...

Loss of Earning Capacity of Self-Employed Person Requires Investigation Into the Business’s Sales and Expenses

The Louisiana Court of Appeals, 3rd Circuit, affirmed the denial of past lost earnings to a self-employed person because they were inadequately documented.

Mary Jo Rupert v. Alonzo C. Rupert

The Ohio Court of Appeals, Third District affirmed the trial court’s order to liquidate a business’ assets, thus, destroying the business’ goodwill, which testimony indicated had a substantial value.

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