Expand the following panels for additional search options.

Company Withholds Data From Minority Owner; Court Rejects Control Stockholder's Valuation

The issue is whether or not to approve a compromise and settlement that the debtor, Sidney Spielfogel, opposes.

Wife appeals minority stock distributions; court finds minority remedies sufficient

In this divorce case the court seeks to determine the value of Fisher Industries.

Fisher v. Fisher

At issue is the trial court's split of the couple's Fisher Industries stock and whether wife's minority shares should have been discounted.

Milbauer v. Milbauer

At issue is the value of the defendant's interest in UFO Distribution Corporation.

Mercer's "Quantifying Marketability Discounts" uses DCF model

Reviewed by Shannon Pratt Mercer, Z. Christopher , Quantifying Marketability Discounts : Developing and Supporting Marketability Discounts in the Appraisal of Closely Held Business Intere ...

In re Spielfogel

At issue is the valuation of Bambu, which imports and distributes cigarette rolling paper throughout the world.

Minority interests in Market Valuation: An Adjustment Procedure

Becker, Brian C. "Minority Interests in Market Valuation: An Adjustment Procedure." Business Valuation Review, March 1997. pp. 27-31. The corporate ownerships of minority interests in other comp ...

Nonvoting block size unimportant

I want more information regarding Shannons response on voting vs. nonvoting stock valuation on page 13 of your December 1996 issue of Shannon Pratts Business Valuation Update.  I have ...

72% limited partner in same position as minority stockholder

The thought that a minority interest discount is applicable to a partnerss ownership consisting of 1% general and 72% limited shares was introduced in the November 1995 issue of Business Val ...

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 ...

Court Recognizes Stockholder Agreement, Allows for Minority Iinterest Discount

On appeal by the husband, Ralph Stayer, and cross appeal by the wife, Catharine Stayer, the issues are: (1) Catharine's challenge to the valuation of Ralph's Johnsonville Foods, Inc. stock ...

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.

Weigel Broadcasting v. Smith

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

Priebe v. Priebe

Issue is the value of husband's one-quarter interest in four family businesses, including whether a forty-percent minority discount was appropriate in a divorce setting.

Application of Minority Discounts Determined on a Case-by-Case Basis

The South Dakota Supreme Court affirmed the application of a 40% minority interest discount to the husband's 25% interests in four family businesses. After reviewing cases from other jurisdictions, the supreme court noted that the application of a minorit ...

Stayer v. Stayer

At issue is the valuation of husband's Johnsonville Foods, Inc., stock and the credibility and weight given to the experts.

Court utilizes DCF valuation method; denies discount for minority interest

Given the nature and size of the disputed marital estate, the trial court appointed attorney, Nicholas Kemock, as a valuation expert.

Oatey v. Oatey

At issue is the valuation of the marital property.

Minority interest valuations; U.S. Tax Court judge calendars

I have prized your summation method. The logic is appealing. Also, it neatly bypasses the elusive question of determining a supportable minority discount (15%-90% ?). As to finding a public ...

Delaware court restricts inspection rights of hostile 29% minority stockholder

Leviton was and is a privately held electronics manufacturer whose CEO, Harold Leviton, together with his wife holds 76.45% of Leviton Class A (voting) stock in a voting trust of which he is ...

New York Dissenter Case Rejects Discount for Minority and Accepts Unmarketability Discount

The companies owned commercial income-producing properties.

Thomas & Betts Corporation v. Leviton Manufacturing Co.

At issue is the plaintiff's interest in inspecting the books and records and stockholder list of the defendant company of which he has a 29% interest.

Friedman v. Beway Realty

At issue is the valuation of petitioner's shares in nine family-owned close corporations pursuant to a transfer of all of the property into a newly formed partnership.

Court Upholds Discounts Imposed by Arbitrator

Limited partners put interests in a cable television partnership to the general partner under put and call provisions of the partnership agreement.

Wojdak v. Greater Philadelphia Cablevision

At issue is the defendant's appraisal of the fair market value of the put interests of the plaintiff's partnership.

176 - 200 of 201 results