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In re Case No. 800 Bourbon St.

Bankruptcy Court rejects proposition that sales price increase has to be attributed to one debtor’s business, as goodwill, because other debtor’s real property allegedly remains constant in value; court denies request to change allocation of proceeds.

Valuing a Contingent Liability

"Valuing a Contingent Liability," King, Alfred M., M&A Today , April 1999, pp. 10-11. During an acquisition, when a buyer and seller disagree about the earnings outlook for the target company ...

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 ...

'Book Value' by 'General Accounting Principles' Does Not Necessarily Mean GAAP

Defendant, Oliver Trittler Jr., is the personal representative of an estate.

No 'Accountancy' Approach; Court Upholds Arbitration

Gregory J. Grambow, former president of Associated Dental Services Inc., (ADS Inc.), had 20% stock interest in ADS Inc.

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.

Gregory J. Grambow v. Associated Dental Services

At issue is whether the determination of the value of Grambow's shares under a post-employment stock redemption plan is not subject to arbitration and, therefore, the arbitrators exceeded their authority when they determined the value of the shares.

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