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Under Daubert, Damages Calculation Need Not Replicate Corporate Structure

Court admits expert calculation that determines one set of damages for two related plaintiff entities and that relies on data from nonparty parent entity; court finds calculation need not precisely track corporate structure to meet Daubert requirements.

Radiologix, Inc. v. Radiology & Nuclear Medicine, LLC

Court admits expert calculation that determines one set of damages for two related plaintiff entities and that relies on data from nonparty parent entity; court finds calculation need not precisely track corporate structure to meet Daubert requirements.

Wrong Methodology Gets Lost Compensation Forecast Excluded

Mississippi law requires discounting to present value, court says; court affirms its earlier exclusion of expert’s future lost compensation forecast because calculation was based on “total offset” method, which is disfavored in Mississippi.

Green v. Polyester Fibers, LLC

Mississippi law requires discounting to present value, court says; court affirms its earlier exclusion of expert’s future lost compensation forecast because calculation was based on “total offset” method, which is disfavored in Mississippi.

Art Is Like Any Other Business: Value Must Include Owner’s Reasonable Salary

In valuing inventory original artwork, must divorce court assign reasonable salary to spouse-owner?

Expert Struck in Mid-Damages Calculation

Michigan court strikes expert testimony on present value discount rate calculation of lost profits, based on local state law regarding jury instructions ...

In re Marriage of Haefele

In valuing inventory original artwork, must divorce court assign reasonable salary to spouse-owner?

Diesel Machinery Inc. v. B.R. Lee Industries, Inc.

Michigan court strikes expert testimony on present value discount rate calculation of lost profits, based on local state law regarding jury instructions ...

Honeywell International Inc., et al. v. Air Products & Chemicals, Inc.

The Delaware Court of Chancery calculated lost profits arising from the breach of a contract.

Spouse not entitled to future income

The issue in this case was whether the trial court erred in valuing husband's cardiology practice.

Eliz v. Eliz

The issue in this case was whether the trial court erred in valuing husband's cardiology practice.

Understanding the income valuation approach – a primer for judges

In determining the price to pay for a company, a buyer of a business ultimately looks to the return he will receive on his investment. That return might come in the form of annual dividends ...

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 ...

Estate of Hoffman v. Commissioner

At issue is the fair market value of property interests held by decedent at the time of her death.

Appraisers Apply Myriad of Valuation Techniques to Various Estate Holdings

Marcia Hoffman's (decedent) estate held a 27.5% interest in Clubside Partnership, which was family owned.

Milteer v. Milteer

At issue is the valuation of wife's nurses license.

Marital property includes nursing license and pensions

The issues raised in this appeal of the marital property distribution concerned the valuations of the wife's nursing license and the husband's pension.

In re the Marriage of Antuna

Issues were whether trial court erred in admitting testimony of wife's expert, valuing wife's medical practice, and failing to award an equitable share of wife's medical practice to husband.

No double dipping where child support, maintenance, and business value based on same income stream,

Several issues were raised in this marital dissolution appeal related to the valuation of wife's medical practice.

Lost profit damages analysis offers a natural extension for business appraiser skills

Business appraisers often find themselves in a litigation setting. After all, much of the work that we do has two distinct "sides," whether it is a divorce, a shareholder dispute, or a matter before t ...

Conduct valuations with guiding fundamental principles

"The Grapes of Value: Organizing Principles of Business Valuation," Z. Christopher Mercer, Valuation Strategies , November/December 1999, pp. 20-25, 48. Reviewed by Russell T. Glazer, CPA, Part ...

Yes, you can calculate precisely the present value of a growing annuity

On page 276 of Christopher Mercers text, Quantifying Marketability Discounts , Mr. Mercer states, "[W]e know of no precise formula to calculate the present value of a growing annuit ...

Physician goodwill varies by practice - part II

In the September issue of BVU, Kumura expressed a concern that the present value of the future tax savings inuring to the benefit of the buyer overstates the value of goodwill. However, sinc ...

FASB releases report on business combinations issues and presents concepts for present value measures

At its August 21, 1996 meeting, the Financial Accounting Standards Board (FASB) decided to add to its technical agenda a project on accounting for business combinations. The objective of the project ...

Court Takes Position on Trademark and Unpatented Technology Values

The issues in this case pertain to the acquisition of Carnation Co. by Nestle Holdings Inc.

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