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Sale to Mother Is Not an Arm’s-Length Transaction

The D.C. Court of Appeals determined that a sale between a mother and a son that occurred two days before trial was not made at arm's-length. Since the sale was not made at arms-length, the sale price was not indicative of the business’ value. It addition ...

Advanced Communication Design, Inc. v. Follett (II)

At issue is whether, in a court-ordered buy-out of a minority shareholder pursuant to Minn. Stat. § 302A.751 (1998), a marketability discount should be applied to the value of the shares.

Former Shareholder’s Salary Considered When Valuing His Interest Under the Oppressed Shareholder Statute

The Oregon Court of Appeals considered the fair value of a 25% interest in a closely held business in this oppressed shareholder action.

Cooke v. Fresh Express Foods

At issue is the valuation of plaintiff's interest in the defendant, Fresh Express Foods Corporation.

MPM Enterprises, Inc. v. Gilbert (III)

At issue is whether or not the Court of Chancery committed legal error or abused its discretion in its choice and application of appraisal methods.

Merger Terms and Unconsummated Prior Offers Not Relevant to Fair Value Determination

This case came before the Delaware Supreme Court on appeal from the Court of Chancery opinion in this statutory appraisal action.

Montana Supreme Court Finds Dissenters Owed Fair Value for Shares

Minority shareholder family members appeal a decision denying them the ability to exercise dissenting shareholders' rights under the Montana Business Corporation Act.

Court of Appeals Finds Discount for Lack of Marketability Appropriate on a Case-by-Case Basis

WCM Industries Inc. appeals determination of the number of outstanding shares at the time of a merger and court's refusal to apply a discount for lack of marketability.

MPM Enterprises, Inc. v. Gilbert (II)

At issue are the components of the WACC: the cost of debt, the cost of equity and the debt to total capital ratio.

Hansen v. 75 Ranch Company

At issue is breach of fiduciary duty by the majority shareholders of 75 Ranch Company.

MPM Enterprises, Inc. v. Gilbert (I)

At issue is the fair value of petitioner's shares of a screen printer manufacturer after merger with a manufacturer and marketer of industrial materials.

'Going concern value' is marital asset in divorce

This case, reviewed en banc by the nine judges of the Pennsylvania Superior Court, addresses whether or not "going concern value" should be identified as an intangible asset distinguished from "goodwill" and thus a marital asset subject to equitable distribution.

Gaydos v. Gaydos

At issue is what distinction exists between goodwill and going concern value in the context of valuing a sole proprietorship for equitable distribution purposes.

WCM Industries, Inc. v. Trustees of Wilson Trust

Issue is whether the trial court erred in refusing to apply a discount for lack of marketability in the determination of the fair value of dissenter's shares.

M.I.C. Ltd. v Commissioner

The Tax Court determined that none of the price paid for the city’s threatened condemnation of property operated as a multipurpose adult entertainment complex was attributable to goodwill or going-concern value. In so doing, the Tax Court made its own determination of the fair market value of the real estate.

Tax Court Determines That Gain on Sale of Property to the City Is All Related to the Property and Therefore Is Deferred Under IRC Sec. 1033

The Tax Court determined that none of the price paid for the city’s threatened condemnation of property operated as a multipurpose adult entertainment complex was attributable to goodwill or going-concern value. In so doing, the Tax Court made its own determination of the fair market value of the real estate.

Estate of Watts v. Commissioner

Issue was whether corporation should be valued based upon what it would receive for assets in liquidation.

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