In re the Marriage of Walbon
In this marital dissolution, one of the issues was the correct valuation of husband's family trucking business, comprised of three companies.
B.J. Bucheit v. The Palestine Liberation Organization, et al.
The U.S. Court of Appeals for the District of Columbia affirmed the lower court’s valuation of assets converted by the Palestine Liberation Organization.
ICBC 27th Annual National Conference
One of the most interesting presentation at the Institute of Certified Business Counselors 27th Annual National Conference ...
Uncompleted Contracts Not Included in Fair Value, Defined as Liquidation Value
The issue in this case was whether the trial court erred as a matter of law in confirming the award of the appraiser, where the appraiser did not include the estimated value of construction contracts that had not been completed as of the valuation date.
Trahan v. Trahan
The issue was whether to include the estimated value of construction contracts that had not been completed as of the valuation date in value of corporation.
Court Accepts Evidence of Prior Sale Price of One-Half Interest Over Expert Valuations
One of the issues in this case was whether the trial court erred in determining that the value of Cardiz Tool and Machine (Cardiz) was $240,000 and awarding one-half of that value as marit ...
Section 2000 Fair Value Assumes a Hypothetical Seller's Covenant Not to Compete
This was a voluntary corporate dissolution proceeding.
Tuckosh v. Tuckosh
One of the issues in this case was whether the trial court erred in determining the value of Cardiz Tool and Machine and awarding one-half of that value as marital property to wife.
Mart v. Severson
In voluntary corporate dissolution proceeding, Severson exercised his right under Cal. Corp. Code section 2000 to purchase Mart's shares at their fair value to avoid dissolution.
Actual Noncompete Agreement Not Relevant to Fair Value Determination
The California Court of Appeals, District 1, reversed the lower court’s determination of fair value in this voluntary dissolution proceeding.
Hoverson v. Hoverson
At issue is the valuation of husband's potato farming partnership.
Distressed potato farm partnership has positive fair market value
In this marital dissolution appeal, the husband asserted that the trial court erred in valuing his interest in Hoverson Farms LLP , a potato farm partnership.
In re the Marriage of Bausano
At issue is the valuation of husband's copy machine refurbishing, sale and service business.
Appellate court affirms valuation of copier business
On de novo review of this marital property distribution case, the husband appealed several issues regarding the trial court's valuation of his copier business.
A lawyer's guide to asset-based approaches to business valuation
Generally, asset-based approaches to valuation deal with a simplified view of the net assets and liabilities of a corporation. Fair market value is determined under asset-based approaches by using the ...
Dissolution actions yield less than fair market enterprise value
While virtually all states have dissenters' rights appraisal statutes, only a few states have "dissolution statutes," addressing a minority stockholder's right to receive "fair value" in instances of ...
Going-Concern Value, Not Liquidation Value, Comports With Fair Value
One of the issues in this shareholder oppression action was the valuation of plaintiff Terry J. Cooke's 25% interest in Fresh Express Foods Corporation Inc., a closely held Subchapter S corporation.
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.
Equipment Company Valuation Turns on Asset- and Earnings-Based Values
The fair market value of 492,610 shares of stock in Dunn Equipment Inc. is in dispute in this case.
PPC and MoneySoft produce comprehensive valuation software package
PPC's Business Valuation Specialist , available from PPC at (800) 323-8724 or at www.ppcinfo.com . $495 for a limited time, network pricing also available. PPC's Business Valuation Specialist ...
Thompson v. Thompson
At issue is the valuation of couple's business and the wife's expert's testimony.
Liquidation Value May Be Considered Even If No Intent to Liquidate
The trial court valued the husband's business, Cavalier Vending Corp., at $300,000, based upon the testimony of two experts.
Liquidation value of obsolete business equipment appropriate
In this marital dissolution case, the Ohio Court of Appeals upheld the trial court's valuation and division of marital assets over the husband's assignments of error.
Estate of Dunn v. Commissioner (I)
At issue is the fair market value of 492, 610 shares of Dunn Equipment.
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