Advanced Communication Design, Inc. v. Follett (I)
At issue is whether the district court erred as a matter of law in not applying a lack of marketability discount when evaluating Follett's stock.
No Marketability Discount Applied to Determine Fair Value of Oppressed Shareholder's Stock
The issues in this breach of fiduciary duty case were: (1) whether a discount for lack of marketability should be applied in valuing a minority shareholder's shares when the sale results in the buyer becoming the sole owner of the company; (2) whether a minority shareholder has a fiduciary duty to other shareholders; and (3) whether the trial court abused its discretion in making the payment to the minority shareholder payable over 10 years.
Goodwill included in Virginia law firm partnership valuation
This case is confusing to read because there are mixed, and sometimes seemingly contradictory, references to both the appropriate standard of value and the valuation methodologies used by the respective appraisers.
Estate of Rodgers v. Commissioner of Internal Revenue
At issue is is the fair market value of the interest that Lynn M. Rodgers (decedent) owned on the date of his death in Marrero Land and Improvement Association, Limited.
Absorption Discount Applied to Value Assets
The issue in this estate tax matter is the valuation of decedent's 166 2/3 shares of stock representing one-third of the total of Marrero Land, a real estate operating company that engages in "the business of acquiring, developing, managing, improving, maintaining, leasing, and selling real estate."
Tifft v. Stevens
At issue is the oppression of minority shareholder Tifft by Stevens and also a violation of noncompetition and nonsolicitation provisions of the shareholder buy-sell agreement by Tifft.
Oregon Court of Appeals Finds No Minority Discount Applies in Buyout of Oppressed Shareholder
Three shareholders formed VPI, a custom manufacturing corporation.
Schecter v. Schecter
At issue was whether a shareholder's buyback agreement should control.
Stock Value Not Determined by Potentially Fraudulent Shareholders' Agreement
In this Memorandum of Decision, the court denied husband's motion for summary judgment. The motion sought a determination that the court was bound by a shareholders' agreement in determining ...
Buy-sell price
The primary issue in this case centered on 20 shares of stock Darrell Dieger (appellee) bought during the marriage. Darrell had been employed with Packard Electric (PE) and in 1994 he was of ...
Stock Repurchase Agreement Not Controlling; Tax Court Applies 40% Marketability Discount
Ann Brookshire owned 219,710 shares of common stock in Brookshire Grocery Co., representing 9.79% of the total shares outstanding, at the time of her death on Nov. 20, 1993.
Brookshire v. Commissioner
At issue is the value, as of the date of decedent's death, of 106,826 shares of common stock of a closely held family corporation.
Howell v. Howell (I)
At issue is the valuation of the goodwill of husband's law partnership interest.
In re Marriage of Dieger
At issue is the valuation of twenty shares of husband's stock.
Court affirms buy-sell agreement's impact on share price
Wife appeals the trial court's distribution of property, and claims husband's 293 shares of closely-held stock is community property.
In re the Marriage of Gillespie
At issue is the valuation of husband's shares in an insurance company and a covenant not to compete.
Price Set Arbitrarily; Buy-Sell Price Not Controlling for Estate Tax
The issue is the effect, if any, of a buy-sell agreement on the value of shares of CamVic Corp. that are includable in the estate of Cameron W. Bommer (decedent).
Bommer Revocable Trust v. Commissioner
At issue is the effect, if any, of a restrictive stock agreement on the value of certain stock in CamVic Corp. that is includable in the Estate of Cameron W. Bommer.
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.
In re Marriage of Kells
At issue is the value of child support and the husband's business interest.
In re the Marriage of Luckey
Issue was whether husband's medical practice had goodwill.
Money v. Money
At issue is the valuation of a closely held business, child support, attorney fees, alimony, and property division.
Money v. Money
852 P.2d 1158 (Alaska May 21, 1993). Judge Burke.
In re Marriage of Brenner
One issue in this case was the value of closely held stock and the treatment of debt in determining the value of the company.