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Buy-Sell Agreement Fuels War Over Workable Stock Appraisal Method

In litigation over buy-sell agreement appellate court affirms that prior case law and the court’s decision do not mandate net asset valuation to determine value of plaintiff’s shares in defendant’s closely held corporation; the appropriate valuation metho ...

Sullivan v Troser Management, Inc.

In litigation over buy-sell agreement appellate court affirms that prior case law and the court’s decision do not mandate net asset valuation to determine value of plaintiff’s shares in defendant’s closely held corporation; the appropriate valuation metho ...

Lost Profits Calculations Turn on Clear Evidence of Benchmark Lost Revenues

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

Two New Lottery Cases: The Odds of Discounting From Annuity Tables Decrease

6th Circuit finds that government annuity tables do not accurately reflect fair market value of lottery payments and continues case for expert evidence.

Davis v. United States

Second Circuit finds that although IRC annuity tables do not account for lack of marketability of lottery payments, the discount is not so substantial as to warrant departure therefrom.

Negron v. United States (I)

Sixth Circuit finds that government annuity tables do not accurately reflect fair market value of lottery payments, and continues case for expert evidence.

In the Matter of the Dissolution of Midnight Star Enterprises

Petition for dissolution of a partnership was brought by the general partner. The circuit court found the fair market value of the partnership was $6.2 million and ordered the majority partners to buy the business for that price within ten days or it woul ...

Steven F. Bright, et al. v. Harold Addison, et al.

The Texas Court of Appeals affirmed a trial court’s admission of lost profits testimony. It found that the testimony regarding lost profits had a sufficiently reliable basis when the damages were computed using 20-months of actual operating history for th ...

Parties Held to GAAP Valuation Methodology Under Buy-Sell Agreement

An employee sued his former employer, claiming it breached the implied covenant of good faith and fair dealing.

Kenny Maple v. Kevin Wilson, et al.

The Iowa Court of Appeals affirmed the trial court’s decision to deny lost profits in this breach of contract case.

Smith v. Grand Canyon Expeditions Company

Appellant argues that net book value arrived at by Grand Canyon too low despite buy-sell agreement specifying net book value as accepted valuation method.

Smith v. Sahagian

At issue is the valuation of husband's business, American Entertainment.

Consistent Treatment of Shareholder Loans Is Necessary

In this marital dissolution, the wife objected to the trial court's valuation of the husband's business. The Court of Appeals reversed because the corporation's balance sheet submitted into ...

Christians v. Christians

At issue is the valuation of husband's flying trapeze business.

All assets must be included in net asset method valuation

The Florida District Court of Appeals determined that the trial court erred, in part, in its valuation of husband's business, Flying Trapeze, Inc. The trial court used the net asset method t ...

In Re Kool, Mann, Coffee and Co.

At issue is the valuation of a marina/houseboat business.

In Re Kool, Mann, Coffee and Co.

Buyers purchased a marina business under fraudulent misrepresentation.

Ferraro v. Ferraro

At issue is the valuation of husband's development corporation.

Court's valuation based upon evidence upheld on appeal

The trial court valued husband's business at $900,000 and awarded wife one-half of the value, or $450,000.

Johns v. Johns

At issue is the valuation of the maritial property.

Lundquist v. Lundquist

At issue is the value of the maritial property, characterization of the inheritance, and valuation of the NBA account and fishing gear.

McQueary v. McQueary

At issue is the valuation of the couple's horse riding and stabling business.

Kenford Co. v. County of Erie

In dispute over lost profits for term of 20-year management agreement, high court sets forth three-part test plaintiff must satisfy, including showing causation, reasonable certainty, and damages within the contemplation of parties at the time of agreement; plaintiff here fails test.

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