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Chancery Says Solid Sales Process Lends Credibility to Deal Price

In appraisal action, Chancery says final merger consideration best represents fair value, noting sales process led to “meaningful price discovery”; court says with DCF too much depends on assumptions; small changes may have outsize impact on value range.

Chancery Says Solid Sales Process Lends Credibility to Deal Price

In appraisal action, Chancery says final merger consideration best represents fair value, noting sales process led to “meaningful price discovery”; court says with DCF too much depends on assumptions; small changes may have outsize impact on value range.

Merion Capital L.P. v. Lender Processing Servs.

In appraisal action, Chancery says final merger consideration best represents fair value, noting sales process led to “meaningful price discovery”; court says with DCF too much depends on assumptions; small changes may have outsize impact on value range.

Chancery Validates Tax Affecting in Fair Value Case

In statutory appraisal, Chancery affirms need for tax affecting in calculating projected free cash flows for DCF model; “operative metric” under Kessler model is amount of funds available for distribution to shareholders, not actual distributions made.

Owen v. Cannon

In statutory appraisal, Chancery affirms need for tax affecting in calculating projected free cash flows for DCF model; “operative metric” under Kessler model is amount of funds available for distribution to shareholders, not actual distributions made.

Court Rejects Art Market Expert’s Profitability Analysis

Court says artist’s art making is business and IRS expert’s appreciation analysis is unreliable where the expert did not consider factors other than price of previously sold paintings; artist could reasonably expect to make profit despite prior losses.

Crile v. Commissioner

Court says artist’s art making is business and IRS expert’s appreciation analysis is unreliable where the expert did not consider factors other than price of previously sold paintings; artist could reasonably expect to make profit despite prior losses.

Book Value Accurately Reflects FMV of Departing Partner’s Interest

State appellate court validates trial court’s use of book value of LLC to compute FMV of withdrawing partner’s interest; it finds the income approach is inapplicable because there is no guarantee of future cash flow considering the withdrawing member prov ...

Fancher v. Prudhome

State appellate court validates trial court’s use of book value of LLC to compute FMV of withdrawing partner’s interest; it finds the income approach is inapplicable because there is no guarantee of future cash flow considering the withdrawing member prov ...

‘Intrinsic Value’ Doesn’t Meet Daubert Criteria

Opinions of music industry consultant and attorney not reliable enough to prove lost value of startup record company.

24/7 Records, Inc. v. Sony Music Entertainment, Inc.

Opinions of music industry consultant and attorney not reliable enough to prove lost value of startup record company.

In re Marriage of White

At issue is the valuation and divison of inherited property and husband's royalities from textbook publication.

In re Marriage of Hogan

One issue in this case was the valuation of an art studio and its goodwill.

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