Berens v. Ludwig
At issue is the valuation of the plaintiff's minority interest in a national bank.
ASA meeting brings fresh insights to business valuation professionals
n VALUATION FROM A FIDUCIARY PERSPECTIVE Norman P. Goldberg, J.D. U.S. Trust Co. Washington, D.C. Norman predicted that the 9th Circuit Court of Appeals decision in the case of Howard ...
Marketability discounts are real
Rand M. Curtiss in his article, "A Practical Methodology for Determining Premiums and Discounts," December, 1997, Business Valuation Review , stated what many others have opined ...
Broker conducts thorough due diligence in pricing saw blade manufacturer
Recently, Mr. Cuff submitted a private business sale transaction to Pratt's Stats involving a manufacturer of saw blades and construction supplies (SIC 3425). The primary reason for the business sal ...
1997 annual AIMR conference addresses key accounting changes
Two presentations relating to U.S. accounting standards were of particular interest at the Association for Investment Management and Research ( AIMR ) annual conference held May 11-14 in New Orleans ...
Utah Looks to Other States' Precedents in Dissent Case of First Impression
This is the case of first impression under Utah's dissenting stockholder statute, Utah Code Ann. s 16-10a-1302 (1995), conferring on dissenting stockholders the right to receive "fair value."
Practitioners disagree strongly on excess earnings methodology
In our October 1996 issue I titled my Editor's Column The 'excess earnings' method: how to get a defensible result. We included a questionnaire and solicited reader response. The r ...
Dissent Case Cites Delaware Law But Applies Its Own Interpretation
A bank consolidation gave rise to minority stockholders' appraisal rights, which Berens exercised.
Oakridge Energy v. Clifton
Shareholders dissenting from a sale of corporate assets appeal from the trial court's judgment that, for purposes of the statute giving them a right to appraisal and payment, the "fair market value" of their shares equals the stock market price.
Berens v. Ludwig
At issue is the plaintiff's claim that the comptroller's, the defendant, appraisal of his stock in a bank was conducted in an arbitrary and capricious manner and the appraisal should be set aside.
Tennessee courts accept 'Delaware Rule' in valuing closely-held company stock
Parties disputed the valuation of husband's 22.5% interest in Diversified Polymer Corp. (DPI), a manufacturer of water-based adhesives and coatings.
Bartley v. Bartley
At issue is the the value of the parties' assets as of the date of divorce, including a 22.5% interest in Diversified Polymer Corporation, Southern Adhesives Co., and the value of the residence.
Strategic acquisition results in over 100 percent premium
Much attention deservedly has been devoted in recent years to the recognition that premiums paid in strategic acquisitions tend to reflect synergies between specific companies much more than just elem ...
Equity Analysis, the Role of Financial Decision Making
Billingsley, Randall S., Editor, Corporate Financial Decision Making and Equity Analysis, Charlottesville, VA, Association for Investment Management and Research, 1995, 67 pages, $30 including shippi ...
Maake v. Maake
At issue is the valuation of husband's business, Maake Enterprises, a manufacturer of lowtemperature heating elements for truck mirrors.
Spillert v. Spillert
At issue is the valuation of husband's medical practice.