Valuations Underpin DE Chancery’s Ruling in Going-Private Merger
DE Supreme Court affirms use of business judgment review where controlling stockholder buyout includes two procedural protections for minority and finds valuations from independent financial advisor confirmed merger was favorable to minority stockholders.
Valuations Underpin DE Chancery’s Ruling in Going-Private Merger
DE Chancery adopts business judgment review standard where controlling stockholder buyout includes two procedural protections for minority and finds valuations from independent financial advisor demonstrate merger was favorable to minority stockholders.
Kahn v. M&F Worldwide Corp.
DE Supreme Court affirms use of business judgment review where controlling stockholder buyout includes two procedural protections for minority and finds valuations from independent financial advisor confirmed merger was favorable to minority stockholders.
In re MFW Shareholders Litig.
DE Chancery adopts business judgment review standard where controlling stockholder buyout includes two procedural protections for minority and finds valuations from independent financial advisor demonstrate merger was favorable to minority stockholders.
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.
In re Capmark Financial Group
Bankruptcy court confirms reorganization plan based in large part on “put option” approach to valuing corporate insider guaranties.
Susan Folse McClanahan v. Jack McClanahan
The Louisiana Court of Appeal for the 5th Circuit determined that a lower court erred when it characterized and valued a subsidiary of the husband’s separate property business, that came into existence during the marriage, as community property. It dete ...
Subsidiary of Separate Property Company Formed During the Marriage Is Separate Property
The Louisiana Court of Appeal for the Fifth Circuit determined that a lower court erred when it characterized and valued a subsidiary of the husband’s separate property business, that came into existence during the marriage, as community property. It dete ...
DMC Investment Corporation v. Pinecrest Investment Co., et al.
The Utah Supreme Court valued a 50% interest in a joint venture, holding a shopping mall, held by a limited partnership.
Value Equal to What Seller Accepted, Not What Buyer Offered
The Utah Supreme Court valued a 50% interest in a joint venture, holding a shopping mall, held by a limited partnership.
Venture Funding, Ltd. v. Commissioner of Internal Revenue
At issue is the deduction for the business expense of compensation for personal services by Venture Funding.
Venture Funding, Ltd. v. Commissioner
The U.S. Court of Appeals for the 6th Circuit affirmed the Tax Court's ruling that petitioner was not entitled to a deduction under 26 U.S.C. § 83 equal to the value of stock transferred to its employees.