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Michigan Court Explains How to Handle Retained Earnings in Divorce Cases

In deciding whether, in divorce, retained earnings in a closely held company that is separate property are includible in marital estate, appeals court creates presumption against inclusion and requires trial court to perform totality of circumstances review.

Jensen v. Jensen

In deciding whether, in divorce, retained earnings in a closely held company that is separate property are includible in marital estate, appeals court creates presumption against inclusion and requires trial court to perform totality of circumstances review.

Court Clarifies Application of Rule 703 to Expert Testimony

Court upholds lower court ruling that there was no mismanagement of corporate assets; plaintiff failed to show excessive officer compensation and was properly precluded from using testifying expert to introduce another appraiser’s report on excessive rent.

Springer v. Library Store

Court upholds lower court ruling that there was no mismanagement of corporate assets; plaintiff failed to show excessive officer compensation and was properly precluded from using testifying expert to introduce another appraiser’s report on excessive rent.

Expert’s Exclusion Dooms ‘Frozen Market’ Theory and Loss of Value Claims

Court excludes expert damages calculation where expert relied solely on “temporal relationship” to show causation between loss of value in plaintiff’s business and defendants’ actions and did not account for alternative explanation for plaintiff’s loss.

Expert’s Exclusion Dooms ‘Frozen Market’ Theory and Loss of Value Claims

Court excludes expert damages calculation where expert relied solely on “temporal relationship” to show causation between loss of value in plaintiff’s business and defendants’ actions and did not account for alternative explanation for plaintiff’s loss.

TiVo Research & Analytics, Inc. v. TNS Media Research

Court excludes expert damages calculation where expert relied solely on “temporal relationship” to show causation between loss of value in plaintiff’s business and defendants’ actions and did not account for alternative explanation for plaintiff’s loss.

Absent Appearance by Appraiser, Valuation Report Is Hearsay

In an income tax case where the IRS challenges the calculation of net unrealized built-in gain that has been based on a contemporaneous valuation of the assets subject to built-in gain tax, the valuation report by itself constitutes inadmissible hearsay where the preparing appraiser is not available for cross-examination.

Van Der AA Investments, Inc. v. Commissioner

In an income tax case where the IRS challenges the calculation of net unrealized built-in gain that has been based on a contemporaneous valuation of the assets subject to built-in gain tax, the valuation report by itself constitutes inadmissible hearsay w ...

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