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Appeals Court Signs Off on ‘Slight’ DLOM in Minority Interest Valuation

Appeals court says use of DLOM in valuing interest for divorce depends on interest’s characteristics not owner’s intent to sell the interest, but appeals court affirms trial court’s decision to apply “slight” or no DLOM based on intent to sell analysis.

Bankruptcy Court’s Going-Concern Valuation Weathers Appeal

In Chapter 7 case, Bankruptcy Court finds trustee expert’s liquidation valuation fails to meet insolvency tests; court says expert’s substantial discounting of debtor’s assets is based on mistaken assumption and incompatible with going-concern valuation.

Bankruptcy Court’s Going-Concern Valuation Weathers Appeal

In Chapter 7 case, district court upholds Bankruptcy Court’s insolvency determination, which was a predicate to many of trustee’s claims; reviewing court says evidence supports use of going-concern valuation and rejection of liquidation discount.

Grant v. Grant

Appeals court says use of DLOM in valuing interest for divorce depends on interest’s characteristics not owner’s intent to sell the interest, but appeals court affirms trial court’s decision to apply “slight” or no DLOM based on intent to sell analysis.

Burtch v. Opus, LLC (In re Opus East, LLC) (II)

In Chapter 7 case, district court upholds Bankruptcy Court’s insolvency determination, which was a predicate to many of trustee’s claims; reviewing court says evidence supports use of going-concern valuation and rejection of liquidation discount.

Use of Asset-Level Deductions Hinges on Business Strategy

State’s high court strikes down district court’s fair value determination, finding reliance on prior law prohibiting use of deductions was misguided where company pursued strategy of selling off real estate and other assets at time of triggering event.

Burtch v. Opus, LLC (In re Opus East, LLC) (I)

In Chapter 7 case, Bankruptcy Court finds trustee expert’s liquidation valuation fails to meet insolvency tests; court says expert’s substantial discounting of debtor’s assets is based on mistaken assumption and incompatible with going-concern valuation.

Utah Resources International, Inc. v. Mark Technologies Corp.

State’s high court strikes down district court’s fair value determination, finding reliance on prior law prohibiting use of deductions was misguided where company pursued strategy of selling off real estate and other assets at time of triggering event.

Expert’s Tax Appraisal Weathers Frontal Daubert Attack

Appeals court says tax tribunal did not abdicate its gatekeeper role under Rule 702 when admitting taxpayer expert’s appraisal, where the expert was qualified and used a reliable methodology; a searching inquiry into the underlying data was not necessary.

B & L Development LLC v. City of Norton Shores

Appeals court says tax tribunal did not abdicate its gatekeeper role under Rule 702 when admitting taxpayer expert’s appraisal, where the expert was qualified and used a reliable methodology; a searching inquiry into the underlying data was not necessary.

Damages Expert May Only Assume Facts in Evidence

Court strikes expert’s “lost asset value” theory of damages for trademark infringement because it relied entirely on the plaintiff’s allegations that it lost all of its goodwill value due to the defendants’ actions, without adequate proof.

Basile Baumann Prost Cole & Assoc. v. BBP & Assoc. LLC

Court strikes expert’s “lost asset value” theory of damages for trademark infringement because it relied entirely on the plaintiff’s allegations that it lost all of its goodwill value due to the defendants’ actions, without adequate proof.

Court Adopts Expert’s Interest Rate, Based in Part on B/P Calculator

Bankruptcy court finds “cramdown” interest rate equals at least 6.4%, based on current commercial lending “realities” as well as expert’s application of debtor-specific risk factors, including benefits of bankruptcy and single lender.

In re Village at Camp Bowie I, L.P.

Bankruptcy court finds “cramdown” interest rate equals at least 6.4%, based on current commercial lending “realities” as well as expert’s application of debtor-specific risk factors, including benefits of bankruptcy and single lender.

Contingency Contract Fees Are Separate Consideration From Business Goodwill

West Virginia Supreme Court finds that construction management fees, conditioned on completion of a project, are analogous to attorney contingency fee contracts and subject to same rules of equitable division.

Wilson v. Wilson

West Virginia Supreme Court finds that construction management fees, conditioned on completion of a project, are analogous to attorney contingency fee contracts and subject to same rules of equitable division.

Grelier v. Grelier (II)

This court's opinion of December 19, 2008, is withdrawn, and the following is substituted therefor.

Federal Court Fashions ‘Unique’ Pricing Remedy in Shareholder Oppression Case

An oppressed minority shareholder sought judicial appraisal of the First Hartford Corp., a company that managed and developed real estate through several subsidiaries, with several attributes that made it unique.

Statutory Appraisals: Louisiana Supreme Court Says Use Discounts ‘Sparingly’

Louisiana Supreme Court preserves the fair market value standard in statutory appraisal cases but finds that marketability and other discounts should be used “sparingly.”

Wife Loses Discounts in Divorce Battle, Tries to Win the War on Appeal

Alabama court of appeals declines to address application of statutory fair value in divorce cases, holding that wife stipulated to fair market value standard at trial and fully litigated applicability of discounts within that context.

Kaplan v. First Hartford Corp.

Federal district court conducts extensive analysis of expert evidence to make fair value appraisal of unique and complicated real estate development company, relying on net asset value and thinly traded stock market pricing, plus upward adjustments for im ...

Cannon v. Bertrand (II)

Louisiana Supreme Court preserves the fair market value standard in statutory appraisal cases but finds that marketability and other discounts should be used “sparingly.”

Grelier v. Grelier (I)

Alabama court of appeals declines to address application of statutory fair value in divorce cases, holding that wife stipulated to fair market value standard at trial and fully litigated applicability of discounts within that context.

Kinsey v. Cendant Corp.

NY court clarifies measure of lost profits for stock options in contract versus conversion cases.

Insolvency Expert Goes ‘Above and Beyond’ Balance Sheet Test

Bankruptcy expert goes “above and beyond” insolvency test to value major asset (municipal reimbursement/receivables) of troubled land development company.

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