Taxpayer Fails to Provide Evidence to Support Valuation Method Proposed
WilTel Inc. sought review of a Utah State Tax Commission decision that subjected the long distance company's property to a central tax assessment.
In re Estate of Hall
At issue is whether a circuit court may apply a minority discount when appraising the "fair value" of a dissenter's shares under § 180.1330, Stats.
Restriction on Transfer for Book Value Upheld
The decedent in this case, Mr. Hall, owned 9,690 shares of Biddle and Co. Insurance Brokers Inc.
Bertolla v. Bill
At issue is the valuation of a family farming partnership.
Fair Market Value Used for Partnership Assets Upon Judicial Dissolution
Bill sued for a judicial dissolution of A. Bertolla & Sons, a family farming general partnership, due to Bertolla's misconduct.
Trapp v. Hancuh
At issue is the calculation of prejudgment interest on a loan transaction.
Prejudgment interest calculated from commencement of action
The issue on this appeal is the proper date to commence calculation of prejudgment interest on a claim. The claim arose when Hancuh seized the partnership interest of Trapp, which was securi ...
Employees Get Nearly $9 Million for Value of 'Phantom Stock'
Plaintiffs were highly compensated executives who have sued their former employer and its owner for ERISA benefits allegedly due them under a phantom stock plan.
Rohrer v. Rohrer
Issue is whether trial court erred in excluding all "retained earnings" (instead of just 1992 forward) from the value of husband's businesses.
Emmenegger v. Bull Moose Tube Company
The plaintiffs claim that they were discharged in retaliation for exercising their rights under a phantom stock plan.
Loss of Profitability Seemingly Related to the Parties’ Separation Ignored
On appeal, husband challenges the trial court's finding that the fair market value of his carpet installation business was $35,000. He asserts that the wife's expert valued the business lowe ...
Roden v. Roden
At issue is the valuation of the couple's ice cream business.
Pattinson v. Pattinson (I)
At issue is the valuation of husband's carpet business.
Wife presents no expert; court rejects husband's account/attorney's testimony
At issue is whether the trial court improperly valued three corporations owned by respondent as having a value to the marital estate of $300,000, when the only expert testimony at trial indicated that the corporations had a fair market value of $0.
Vadakin v. Vadakin
Issue is whether trial court erred in valuing husband's interest in Vadakin, Inc. under pre-nuptial agreement by using book value and considering speculative tax consequences from a sale of ...
Blackstone v. Blackstone
At issue is whether the trial court improperly valued three corporations owned by respondent as having a value to the marital estate of $300,000, when the only expert testimony at trial indicated that the corporations had a fair market value of $0.
Chancery’s Ruling Not Against the Preponderance of the Evidence
This case was reopened based on the amount awarded the appellee.
Jester v. Jester
At issue is the admittance of expert testimony.
Moran v. Moran
Issue was the value of closely held shares in a construction company.
Court Forced to Reach Conclusion Based on Weak Evidence
The issue in this case is the value of minority shares of Kosman, Inc., a family holding company owning shares of stock of small banks.
Court accepts one expert's value without compromise
Former wife's appeal stated, in part, that the trial court erred in valuing the family's closely-held business. The original record presented to the trial court depicted three, widely diverg ...
'Book Value' by 'General Accounting Principles' Does Not Necessarily Mean GAAP
Defendant, Oliver Trittler Jr., is the personal representative of an estate.
Kosman v. Commissioner
At issue is the value of petitioner's stock in Kosman that she gave to her children.
Lake Cable and Buhrow v. Trittler
At issue is whether the term "book value" was erroneously interpreted, resulting in a calculation of a substantially insufficient value, in corporate stock restriction agreement.
Holden v. Holden
At issue is the valuation of husband's closely-held family business.