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Goodman v. Goodman

Appeals court upholds trial court’s finding of enterprise goodwill, finding husband’s habit of periodically placing business assets in his children’s names as well as wife’s significant involvement in the business indicate business was “transferable.”

Owner’s Problematic Business Practices Support Finding of Enterprise Goodwill

Appeals court upholds trial court’s finding of enterprise goodwill, finding husband’s habit of periodically placing business assets in his children’s names as well as wife’s significant involvement in the business indicate business was “transferable.”

Misunderstanding of Facts Results in Overvaluation of Fuel Supply Rights

Debtor’s fuel supply rights had value either in form of an implied contract, customer relationship, or simply an income stream, court says; court does not assign specific value but finds appraiser overstated its value due to misunderstanding of key facts.

Chancery Bases Fair Value Calculation on Income-Based Model

Flawed sales process makes merger price an unreliable indicator of fair value for statutory appraisal, Chancery finds; in accord with party experts, court uses discounted net income approach and adopts most of respondent expert’s inputs for its valuation.

Misunderstanding of Facts Results in Overvaluation of Fuel Supply Rights

Debtor’s fuel supply rights had value either in form of an implied contract, customer relationship, or simply an income stream, court says; court does not assign specific value but finds appraiser overstated its value due to misunderstanding of key facts.

r2 Advisors, LLC v. Equitable Oil Purchasing Co. (In re Red Eagle Oil, Inc.)

Debtor’s fuel supply rights had value either in form of an implied contract, customer relationship, or simply an income stream, court says; court does not assign specific value but finds appraiser overstated its value due to misunderstanding of key facts.

Chancery relies on income approach to determine fair value in problematic bank merger

In a statutory appraisal action, the Delaware Court of Chancery recently found the deal price did not reflect fair value because the sales process was suboptimal. Certain other methods the parties' experts used also were inadequate to the task, the court said.

Chancery Bases Fair Value Calculation on Income-Based Model

Flawed sales process makes merger price an unreliable indicator of fair value for statutory appraisal, Chancery finds; in accord with party experts, court uses discounted net income approach and adopts most of respondent expert’s inputs for its valuation.

Dunmire v. Farmers & Merchants Bancorp of W. Pa.

Flawed sales process makes merger price an unreliable indicator of fair value for statutory appraisal, Chancery finds; in accord with party experts, court uses discounted net income approach and adopts most of respondent expert’s inputs for its valuation.

Court Disapproves of Nonexpert Valuation of Key Marital Asset

Appeals court rejects trial court’s valuation of husband’s fitness training company noting trial court lacked necessary financial evidence as well as testimony from experts; appeals court remands requesting “adequate valuation,” excluding goodwill.

Lacoste v. Lacoste

Appeals court rejects trial court’s valuation of husband’s fitness training company noting trial court lacked necessary financial evidence as well as testimony from experts; appeals court remands requesting “adequate valuation,” excluding goodwill.

Court Disapproves of Nonexpert Valuation of Key Marital Asset

Appeals court rejects trial court’s valuation of husband’s fitness training company noting trial court lacked necessary financial evidence as well as testimony from experts; appeals court remands requesting “adequate valuation,” excluding goodwill.

No Place for Asset Appraisal in Trust Dispute, Court Says

In trust dispute, appeals court affirms trial court’s exclusion of expert’s “asset appraisal and valuation,” finding business valuator’s approach for measuring damages was inconsistent with scope of the case, irrelevant, and not helpful to trier of fact.

Cartwright v. Jackson Capital Partners, Ltd. P'ship

In trust dispute, appeals court affirms trial court’s exclusion of expert’s “asset appraisal and valuation,” finding business valuator’s approach for measuring damages was inconsistent with scope of the case, irrelevant, and not helpful to trier of fact.

Lack of Marketability a Factor in Valuing Minority Interest

In buyout case, calculation of fair value of minority shareholder’s interest in restaurant turns on forensic accountant’s credit/cash ratio analysis; New York trial court says law recognizes lack of marketability as a factor in valuing closely held corpor ...

Expert Fee Dispute Devolves Into Malpractice Claim

In fee dispute, appeals court affirms trial court’s rejection of disgruntled client’s attempt to defend against accounting firm’s suit with allegations of malpractice; client failed to offer expert testimony to support attack on appraiser’s valuation.

Cortes v. 3A N. Park Ave. Rest Corp.

In buyout case, calculation of fair value of minority shareholder’s interest in restaurant turns on forensic accountant’s credit/cash ratio analysis; New York trial court says law recognizes lack of marketability as a factor in valuing closely held corpor ...

Low Risk to Business Justifies Expert’s Capitalization Rate

In divorce case, appellate court upholds valuation of a small agriculture-related company based on the capitalization of net income approach; record supports court-appointed expert’s capitalization rate, including his selection of the supply-side equity r ...

Alexander v. Alexander

In divorce case, appellate court upholds valuation of a small agriculture-related company based on the capitalization of net income approach; record supports court-appointed expert’s capitalization rate, including his selection of the supply-side equity r ...

Valuation multiples and control premiums down in 4th quarter 2001

With five valuation multiples plus control premiums for almost 3,000 transactions spread over 16 quarters now in the Mergerstat/Shannon Pratt's Control Premium Study™ (CPS ), it becomes quite inter ...

Mergerstat / Shannon Pratt's Control Premium Study™ and Mergerstat® Review are two distinct services

One of the questions I am asked frequently is, What is the difference between Mergerstat/Shannon Pratt's Control Premium Study ™ ( Control Premium Study ) and Mergerstat® Review? This column addres ...

FMV introduces detailed Restricted Stock Study

Discounts for lack of marketability are frequently the largest money issue in disputed valuation cases. The FMV study has researched the most data points for each transaction and thus can deliver the ...

Chandler v. Chandler

At issue is the valuation of the restaurant business and calculation of husband's income for support purposes.

Restaurant valuation remanded for recalculation

The Chandlers opened a fine dining restaurant four years prior to the husband's filing for divorce. The husband managed every aspect of the restaurant, which was incorporated as Chandler's ...

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