Texaco Producing, Inc. v. County of Kern
At issue is the valuation methods used by the the Kern County Assessor to value Texaco's oil producing property.
Oil Property Valued Using Income Approach Rejected When CAPM Is Used to Calculate the Capitalization Rate
The Court of Appeals affirmed the Board of Assessment's valuation of oil-producing real property using the income approach.
Denucci v. March
DeNucci sued March for fraud, violation of the Deceptive Trade Practices Act, and breach of fiduciary duty, in connection with contract to find a buyer for car washes.
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 Affirms Discounts and Hypothetical Capital Gains Taxes
In a motion before the bankruptcy court, Chapter 7 trustee, Gloria Satriale , sought leave to sell debtor's 50% interest in a mushroom composting company to debtor's brother, James Frezzo, who also had a 50% interest in the company, known as Frezzo Brothers.
Hansen v. 75 Ranch Company
At issue is breach of fiduciary duty by the majority shareholders of 75 Ranch Company.
Institute of Business Appraisers 20th anniversary conference open with IRS attorney; closes with estate planning attorney
n LITIGATING ISSUES IN THE FAMILY LIMITED PARTNERSHIP ARENA Melanie Urban, Esq. Internal Revenue Service Houston, TX Ms. Urban opened with a declaration that there are two things that the IR ...
In re Frezzo
At issue is the fair value of the Debtor's fifty percent (50%) shareholder interest in a corporate mushroom composting business known as Frezzo Brothers, Inc.
More Court Cases... Marital Dissolution: Milbauer
The parties were in significant disagreement with respect to the value of the defendant's interest in a business (a warehousing and freight forwarding company that augmented the defendant's ...
Milbauer v. Milbauer
At issue is the value of the defendant's interest in UFO Distribution Corporation.
New studies quantifying size premiums offer strong cost of capital support
Roger Grabowski is a partner and national director of Price Waterhouse LLP Valuation Services Group. David King is a manager with Price Waterhouse LLP in their Chicago office. This repor ...
ASA conference offers valuable insights, part 1 of 2
Charlie Elliott of Howard Barker Frazier & Elliott chaired the business valuation portion of the American Society of Appraisers Annual International Conference held in Houston June 23-25. There wa ...
Appellate court accepts one side's value completely
Husband appealed the district court's $1,060,000 valuation of his interest in a family business, Gallatin Valley Furniture , from which he was ordered to pay wife $522,676.
Business worth nothing without wife's services
The issue in this case was the value to be placed on wife's jewelry business which cleans, resets and repairs jewelry for retail stores.
DeCosse v. DeCosse
At issue is the valuation of husband's interest in a furniture company.
Court finds that informed buyer would most likely value pharmacy using income approach
The primary valuation issues in this case involve two pharmacies, Cheshire Pharmacy, Inc., a retail pharmacy, and Cheshire Long Term Care Pharmacy, Inc., an institutional pharmacy, in which husband, a pharmacist, respectively owned a 100% and an 85% interest.
Huebner v. Huebner
At issue is the valuation of wife's jewelry business.
DeLucia v. DeLucia
At issue is the valuation of the marital property, including a pharmacy business.
Appeals Court Accepts Averaging of Two Experts' Values
Respondent, Steven McDuffie, brought a stockholder oppression action against defendants, Thomas and Patricia O'Neal, Joseph Minshew and Blue Flame Gas Co.
McDuffie v. O'Neal
At issue is the defendant's appeal to the valuation of Blue Flame Gas Co., Inc ...