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Nondistributing partnerships show 46% discount from NAV

"Partnership Re-Sale Discounts Holding Their Own," Partnership Spectrum, May/June 1999, pp. 1-18. Reviewed by Russell T. Glazer, CPA, Horowitz, Waldman, Berretta & Maldow, LLP As the ...

New Federal Rules to emphasize experts' reliability

Daniel J. Capra is Reed Professor of Law at Fordham University School of Law and is reporter to the Judicial Conference Advisory Committee on the Federal Rules of Evidence. In his article ...

Batzel v. Butler

At issue is the valuation of the husband's IRA account.

Evidence of value insufficient; court orders sale of business

Among the issues in this marital dissolution is the value and appropriate distribution of the parties' business. The evidence at trial on the issue included: Testimony re ...

Permafill Corporation v. Atiyeh

Plaintiff, Permafill Corp., filed suit against Joe Atiyeh, seeking a declaratory judgment recognizing Permafill as the true owner of 200 shares of the company's no par value stock.

Permafill v. Atiyeh

At issue is the value of the defendant's stock in the plaintiff corporation.

Admissibility of the business appraiser's testimony: Disqualification can leave the client empty-handed

Michele Miles wears two hats: She is a commercial trial lawyer with Becker & Poliakoff, P.A., with whom she has been associated since 1984, and is also a director of the Institute of Business Appr ...

Trial court's division of marital estate in question

At issue is whether the trial court erred in its division of the marital estate. E. Cassel had acquired 50% of the shares of a corporation that engaged in financial operations. Ronald J. Sa ...

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.

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.

Cassel v. Cassel

At issue is husband's fifty percent interest in Midwest Money Centers, Inc., a corporation engaged in financial operations such as cashing checks and making loans.

Weak Rebuttal Gives Plaintiff Large Damages Award

The case involved two issues: (1) Was TO-AM a franchise under Illinois law? (2) If so, how much was it entitled to for damages related to terminating its franchise to distribute to distribute forklift trucks?

TO-AM Equipment v. Mitsubishi Caterpillar Forklift America

At issue is calculation of damages representing the profits the plaintiff company could have earned had it remained a Mitsubishi dealer indefinitely with the defendant company.

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