Market Data Approach ‘Particularly Unsuitable’ to Valuing Feature Film
Court rejects expert’s movie valuation based on percentage of cost of making it; market data approach is “particularly unsuitable” because simply averaging price of films and cost to create them does not yield information about value of particular film.
Holder v. Howe
Court rejects expert’s movie valuation based on percentage of cost of making it; market data approach is “particularly unsuitable” because simply averaging price of films and cost to create them does not yield information about value of particular film.
Market Data Approach ‘Particularly Unsuitable’ to Valuing Feature Film
Court rejects expert’s movie valuation based on percentage of cost of making it; market data approach is “particularly unsuitable” because simply averaging price of films and cost to create them does not yield information about value of particular film.
Subsequent Transaction Too Remote to Allow for Reliable Valuation
In gift tax dispute involving decades-old transaction by a media magnate, Tax Court upholds IRS’s deficiency ruling and credits agency expert’s valuation of transferred stock based on a similar arm’s-length transaction occurring near the valuation date.
Redstone v. Commissioner
In gift tax dispute involving decades-old transaction by a media magnate, Tax Court upholds IRS’s deficiency ruling and credits agency expert’s valuation of transferred stock based on a similar arm’s-length transaction occurring near the valuation date.
Goodwill Hunting: Does a Career as a Motion Picture Director Create Professional Goodwill?
At trial, a popular movie director is found to possess professional goodwill—and the California appellate court is forced to go “goodwill hunting.”
In re Marriage of McTiernan
At trial, a popular movie director is found to possess professional goodwill—and the California appellate court is forced to go “goodwill hunting.”
Richard Erickson v. Centennial Beauregard Cellular, LLC
The Delaware Court of Chancery determined that Centennial did not provide enough information regarding its short form merger to its minority shareholders to satify Centennial's fiduciary duty of disclosure. The court denied Centennial's motion for summary ...
Short Valuation Summary Provided in Connection With a Short-Form Merger Insufficient to Meet Fiduciary Duty of Disclosure
The Delaware Court of Chancery determined that Centennial did not provide enough information regarding its short-form merger to its minority shareholders to satisfy Centennial's fiduciary duty of disclosure.
Gotham Partners, L.P. (Gotham I) v. Hallwood Realty Partners, L.P., et al.
The Delaware Court of Chancery determined that the appropriate measure of damages for breach of fiduciary duty resulting from the sale of partnership units to the managing partners was the difference between the transaction price and the amount a third pa ...
Limited Partnership Units Valued
The Delaware Court of Chancery determined that the appropriate measure of damages for breach of fiduciary duty resulting from the sale of partnership units to the managing partners was the difference between the transaction price and the amount a third pa ...
Robinson v. Robinson
Issue was the value of the parties' closely held corporation, Thistle Productions, Inc., which was in the media business.
Valuation Based on Independent Review Upheld
The primary marital asset of the parties to this marital dissolution action was a closely held corporation, Thistle Productions Inc., which was in the media business. The wife was the ...
Zink v. Mark Goodson Productions, Inc.
The New York Supreme Court, Appellate Division, 1st Department, affirmed the lower court's grant of partial summary judgment in favor Mark Goodson Productions on Zink's claim for lost profit damages from a game show.
New Business Rule Defeats Lost Future Profits Award
The New York Supreme Court, Appellate Division, 1st Department, affirmed the lower court's grant of partial summary judgment in favor Mark Goodson Productions on Zink's claim for lost profit damages from a game show.
More Court Cases ... Shareholder Dispute: Cede & Co.
On appeal, Cinerama contends that the Court of Chancery erred in its decision on the appraised value of Technicolor's shares.
Cede and Cinerama v. Technicolor
At issue is the plaintiff's claim that the Court of Chancery erred in appraising the fair value of its Technicolor shares.