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Rowe v. DPI Specialty Foods

Court excludes most of rebuttal opinion under Daubert, saying it is not “the product of reliable principles and methods” owing to expert’s “serious misconception of his role and misreading of the authorities he cites,” particularly with regard to causatio ...

K.T. v. M.T.

Appeals court affirms trial court’s ruling finding that, without noncompete from owner-spouse, under FMV standard, financial advisor’s solo practice fetches only net book value of its tangible assets; most of value lies in owner-spouse’s personal goodwill ...

Fox v. CDx Holdings

Chancery says major accounting firm’s merger-related appraisal represents “new low”; to achieve client’s goal of zero corporate tax liability, firm abandoned sound prior approaches and simply copied another accounting firm’s report and called it its own.

Financial Advisor’s ‘Real Client Was the Deal,’ Says Chancery

Chancery says “dropdown” of assets from parent to master limited partnership resulted in overpayment; transaction was enabled by financial advisor that took orders from parent regardless of whether opinion “made sense as a matter of valuation theory.”

Court Endorses Before and After Method for Lost Profits

In Daubert case, court accepts before and after method for lost profits and diminution of value calculation but excludes parts of expert testimony because they merely restated company assumptions and conclusions without undergoing testing from the expert.

Court Draws Line Between Data Quality and Data Quantity

In personal injury case involving sole owner of LLC, court leans on 7th Circuit Manpower decision in deciding which parts of expert’s loss analysis to admit; it dismisses defendants’ objections concerned with data quality rather than data quantity.

Court Backs Away From Support for Double-Dip Theory

In a divorce case involving dental practice, appeals court says using income stream “as a tool” to value a professional business and then using it “as actual income for a spousal support calculation” does not per se amount to impermissible double dipping.

Court Rejects Flat Prohibition Against Double Dipping

Appeals court finds Ohio statute requires trial court to consider income from all sources in calculating spousal support and overrules Heller I to extent Heller imposes a flat prohibition against double dipping; mandate is to ensure fairness and equity.

Valuators in Taking Case Disagree Over Measure of Damages

Court deems expert’s discretionary cash flow analysis an appropriate formula for determining loss to owner of expropriated business but says compensation calculation may be based on other methods, including rule of thumb guide for selling donut shop.

In re El Paso Pipeline Partners, L.P. Derivative Litig.

Chancery says “dropdown” of assets from parent to master limited partnership resulted in overpayment; transaction was enabled by financial advisor that took orders from parent regardless of whether opinion “made sense as a matter of valuation theory.”

High Company-Specific Risk Adjustment Distorts Valuation

In a buyout case, the court finds that, in reselling company, defendants undervalued rollover equity interest by double counting risks specific to the company in order to avoid triggering windfall provision in prior sales agreement favorable to plaintiff.

Advanced Drainage Sys. v. Quality Culvert, Inc.

In Daubert case, court accepts before and after method for lost profits and diminution of value calculation but excludes parts of expert testimony because they merely restated company assumptions and conclusions without undergoing testing from the expert.

Gallo v. Gallo

Appeals court finds Ohio statute requires trial court to consider income from all sources in calculating spousal support and overrules Heller I to extent Heller imposes a flat prohibition against double dipping; mandate is to ensure fairness and equity.

Averaging Multiple Appraisals Yields Most Reliable FMV

In ESOP case, court finds trustees unreasonably relied on appraiser’s valuations and overpaid for company stock; court credits parties’ three experts equally and arrives at fair market value by averaging results from experts’ multiple calculations.

Chambers v. Fike

In personal injury case involving sole owner of LLC, court leans on 7th Circuit Manpower decision in deciding which parts of expert’s loss analysis to admit; it dismisses defendants’ objections concerned with data quality rather than data quantity.

Expert Fee Dispute Devolves Into Malpractice Claim

In fee dispute, appeals court affirms trial court’s rejection of disgruntled client’s attempt to defend against accounting firm’s suit with allegations of malpractice; client failed to offer expert testimony to support attack on appraiser’s valuation.

Court Deems Treatment of S Corp Undistributed Income ‘Problematic’

Court rejects expert’s “excess working capital” analysis to determine income for child support purposes saying it conflicts with state statute’s requirement to rely on historical practices when assessing legitimacy of undistributed earnings of an S corp.

City of Baton Rouge v. Jay’s Donuts, Inc.

Court deems expert’s discretionary cash flow analysis an appropriate formula for determining loss to owner of expropriated business but says compensation calculation may be based on other methods, including rule of thumb guide for selling donut shop.

Charron v. Sallyport Global Holdings, Inc.

In a buyout case, the court finds that, in reselling company, defendants undervalued rollover equity interest by double counting risks specific to the company in order to avoid triggering windfall provision in prior sales agreement favorable to plaintiff.

Court Nixes Murky Business Goodwill Determination

Appeals court rejects business goodwill award to the husband as a community asset, finding there was no goodwill in the business entities, as the trial court well knew; the determination is based entirely on the expectancy of husband’s future earnings.

Diez v. Davey

Court rejects expert’s “excess working capital” analysis to determine income for child support purposes saying it conflicts with state statute’s requirement to rely on historical practices when assessing legitimacy of undistributed earnings of an S corp.

Perez v. Bruister (I)

In ESOP case, court finds trustees unreasonably relied on appraiser’s valuations and overpaid for company stock; court credits parties’ three experts equally and arrives at fair market value by averaging results from experts’ multiple calculations.

In Buyout, Court Extols Expert’s Valuation and Legal Acumen

Appeals court affirms trial court’s valuation of oppressed shareholder’s minority interest in family business based on credentialed appraiser’s “clear, thorough, professional, and reliable” opinion and knowledge of New York valuation-related law.

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