‘Devastating’ Cross-Examination in Shareholder Buyout Case Leads to Discredited Expert
Court discredits expert valuation in shareholder buyout case based on flawed income approach and inconsistent testimony.
In re White
Court discredits expert valuation in shareholder buyout case based on flawed income approach and inconsistent testimony.
5th Circuit Orders Dollar-for-Dollar Reduction for Built-In Capital Gains in Asset-Based Valuation
This case comes on appeal to the 5th Circuit Court of Appeals from Estate of Dunn v. Commissioner , T.C. Memo 2000-12, 79 T.C.M. (CCH) 1337 (Jan. 12, 2000), which was abstracted in the March 2000 issue of the Business Valuation Update.
Estate of Dunn v. Commissioner (II)
The only issue on appeal was the appropriate built-in gains tax discount to be applied in calculating the fair market value of a 62.96% block of common stock.
Equipment Company Valuation Turns on Asset- and Earnings-Based Values
The fair market value of 492,610 shares of stock in Dunn Equipment Inc. is in dispute in this case.
Estate of Dunn v. Commissioner (I)
At issue is the fair market value of 492, 610 shares of Dunn Equipment.
Dixon v. Dixon
At issue is whether husband's crane and rigging business should be included in the valuation of marital estate.
Husband bears loss of marital asset caused by his intentional wrongdoing
In this marital dissolution, the issue was whether the trial court erred in not including in the marital estate the value of husband's business at the time the action was commenced.