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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.

Rangeley Water Company v. Rangeley Water District

At issue is the referee's valuation of the assets of the Water Company and his inclusion of the Lakehause water line as a Water Company asset.

W. Clyde Wright v. Commissioner

At issue is the valuation of decendant's 201,408 shares of common stock of the Wilber Corp.

More Cases ... Shareholder Dispute: Weigel Broadcasting

This case was reopened on the dissenter's opinion that the trial court discounted the value of their shares due to their illiquidity and minority, thereby equating fair value with market value and erring as a matter of law.

DeLucia v. DeLucia

At issue is the valuation of the marital property, including a pharmacy business.

Weigel Broadcasting v. Smith

At issue is the meaning of the words "fair value" in the Business Corporation Act.

Institute of Business Appraisers 1996 conference focuses on valuing small to medium-size companies

This report contains brief abstracts of the presentations at the Institute of Business Appraisers conference, “Appraising Closely Held Businesses,” January 25-26, 1996 in Orlando, Florida. Reade ...

Foster v. Foster

At issue is whether the trial court used a proper method of evaluating the goodwill attributable to appellant's medical practice.

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