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Matter of Adelstein v. Finest Food Distributing Co. (I)

In oppressed shareholder stock valuation proceeding, trial court credits testimony of credentialed appraiser, lauding his methodical approach, use of various methods to cross-check values, and understanding of legal principles related to valuation.

Sample of recent digests added to BVLaw

Dawyot v. Catawba Capital Mgmt., Inc.

In buyout dispute, court sets aside third-party appraisal performed pursuant to redemption agreement; court says final appraisal report contains at least one “palpable error” related to normalization of earnings that had a significant effect on the valuation; appraiser did not testify at trial.

Adams v. Adams

Massachusetts Supreme Judicial Court rejects direct capitalization method for valuing hedge fund partnership interest, finding DCF method is more appropriate, plus tax-affecting.

Mississippi High Court Rejects Earnings Capacity Approach

State high court says loss of future earnings calculation does not determine value of injured or dead person, but the sum that replaces the money the victim would have earned; court rejects earnings capacity approach and mandates use of actual income.

Rebelwood Apts. RP, LP v. English

State high court says loss of future earnings calculation does not determine value of injured or dead person, but the sum that replaces the money the victim would have earned; court rejects earnings capacity approach and mandates use of actual income.

In re Marriage of Ross

Divorce court considers proper period of earnings to estimate goodwill value of law practice under excess earnings approach.

Haynes v. Haynes

Divorce court adopts a broker’s net asset value for licensing bureau, finding that its lack of transferability was key applying to this approach versus a BV expert’s capitalization/excess earnings analysis.

Norma Romero v. Murray J. McClelland

The California Court of Appeal, 4th District, affirmed the jury’s award of $304,000 for lost future earnings capacity based in part on her inability to return to her interior decorating business following an automobile accident.

Court Determines Value of Cashless Stock Options; Illusory Dividend Not Deducted From FMV

In this contract dispute, the principal valuation issue was the value of stock options that Colmen Capital Advisors Inc. (Colmen), had received for 20% of the common stock in Polpart Placements Inc. (Polpart) and Polar Plastics Inc. (PPI) in exchange for Colmen's turnaround work related to these and affiliated companies.

James R. Johnson v. Hamilton Medical Group

The Louisiana Court of Appeals, 3rd Circuit, affirmed the denial of past lost earnings to a self-employed person because they were inadequately documented.

Yet Again, Delaware Looks to DCF in Appraisal Action

PNC Financial Services Group Inc. (PNC), the parent of PFPC Holding Corp. (Holding), had planned to take Holding’s subsidiary, PFPC Worldwide Inc. (PFPC), public via an initial public offering (IPO), but the opportunity did not arise.

Failure to use goodwill in valuing a medical practice upheld but reluctantly

A major point of contention between the parties in this marital dissolution was the value of husband's radiology practice.

Valuation Upheld Against Party That Fails to Use Independent Valuation Sources

Verizon Inc. had offered to buy MCHC’s majority holder, Palmer Wireless Holdings (Palmer), if Verizon’s initial public offering was successful and if Palmer could acquire 100% of the stock in all of the companies it held.

Adoption of stale valuation date is abuse of discretion

One of the issues in this marital dissolution was the appropriate valuation date for valuing the couples’ business, Golight Inc., which had won a patent infringement suit against Walmart Stores Inc.

No Earlier Valuation Date Where No Evidence of Extraordinary Effort; Capitalization of Historical Earnings OK for Business Operating One Year

In this marital dissolution, there were two main issues: the correct valuation date of husband’s interest in Washford Enterprises, a group home, and whether wife’s expert, William Dacey, correctly applied the income approach.

Stock restriction agreement is not determinative of value for equitable distribution

One of the issues in this marital dissolution was the value of husband’s 1000 shares of nonvoting stock in the Sanger Clinic, P.A., where he was a senior partner.

Andaloro v. PFPC Worldwide, Inc.

PNC Financial Services Group, Inc. (PNC), the parent of PFPC Holding Corp. (Holding), had planned to take Holding's subsidiary, PFPC Worldwide, Inc. (PFPC), public via an initial public offering (IPO), but the opportunity did not arise.

Montgomery Cellular Holding Co., Inc. v. Dobler

Verizon Inc. had offered to buy MCHC’s majority holder, Palmer Wireless Holdings (Palmer), if Verizon’s initial public offering was successful and if Palmer could acquire 100% of the stock in all of the companies it held.

Colmen Capital Advisors, Inc. v. Polar Plastics, Inc.

In this contract dispute, the principal valuation issue was the value of stock options that Colmen Capital Advisors Inc. had received for 20% of the common stock in Polpart Placements Inc. and Polar Plastics Inc. in exchange for Colmen's turnaround work related to these and affiliated companies.

Gomez v. Gomez

A major point of contention between the parties in this marital dissolution was the value of husband's radiology practice.

Gohl v. Gohl

One of the issues in this marital dissolution was the appropriate valuation date for valuing the couples' business, Golight, Inc., which had won a patent infringement suit against Wal-Mart Stores, Inc.

Husband’s earlier sale valuation damages his later divorce valuation

At issue in this marital dissolution appeal was the value of husband’s medical practice.

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