| 1 | 5/26/1998 | BVLaw |
Steiner Corp. v. Benninghoff
Issue was the fair value of the dissenter's stock under the Nevada dissenter's rights statutes.
United States District Court Nevada US, Action: Dissenting Shareholder
Full Text of Court Cases (12,953 words)
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| 2 | 4/20/1999 | BVLaw |
Estate of Rodgers v. Commissioner of Internal Revenue
At issue is is the fair market value of the interest that Lynn M. Rodgers (decedent) owned on the date of his death in Marrero Land and Improvement Association, Limited.
United States Tax Court US, Action: Estate and Gift Taxation
Full Text of Court Cases (15,357 words)
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| 3 | 5/12/2004 | BVLaw |
Estate of Blount v. Commissioner
United States Tax Court US, Action: Estate and Gift Taxation
Full Text of Court Cases (18,919 words)
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| 4 | 8/30/2008 | BVLaw |
ASARCO v. Americas Mining Corp
Fraudulent transfer claims in bankruptcy turn on multi-million dollar valuation of controlling interest in foreign mining company.
United States District Court Texas US, Action: Bankruptcy
Full Text of Court Cases (80,308 words)
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| 5 | 8/8/2006 | BVLaw |
Kathryn Casey v. Amboy Bancorporation (Casey III)
The New Jersey Superior Court, Appellate Division affirmed a lower court’s calculation of fair value and its treatment of synergies in this dissenters’ rights action. It permitted the determination of fair value to be based on the highest feasible sale pr...
Court of Appeals New Jersey US, Action: Dissenting Shareholder
Full Text of Court Cases (22,047 words)
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| 6 | 3/22/1999 | BVLaw |
Estate of Richard R. Simplot v. Commissioner of Internal Revenue
At issue is the fair market value of decendent's stock in J.R. Simplot Co.
United States Tax Court US, Action: Estate and Gift Taxation
Full Text of Court Cases (18,622 words)
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| 7 | 7/30/2004 | BVLaw |
Lane v. Cancer Treatment Centers of America
At issue in this case was the value of the stock.
Court of Chancery Delaware US, Action: Dissenting Shareholder
Full Text of Court Cases (27,461 words)
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| 8 | 7/30/2004 | BVLaw |
Robert Michael Lane v. Cancer Treatment Centers of America, Inc.
The Delaware Court of Chancery determined the fair value of a closely held, subchapter S corporation’s stock. The primary reason for the great differences in value determined by the opposing experts in this case resulted from the assumptions regarding the...
Court of Chancery Delaware US, Action: Dissenting Shareholder
Full Text of Court Cases (29,152 words)
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| 8 | 9/10/2002 | BVLaw |
Gonsalves v. Straight Arrow Publishers, Inc. (IV)
This is the court of chancery's response to a remand with instructions from the Delaware Supreme Court.
Court of Chancery Delaware US, Action: Dissenting Shareholder
Full Text of Court Cases (9,656 words)
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| 10 | 7/6/2001 | BVLaw |
Estate of True v. Commissioner
Click here (EstateofTruevCommissioner.pdf/550k) to download the full text of the court case in PDF format.
United States Tax Court US, Action: Estate and Gift Taxation
Full Text of Court Cases (79,337 words)
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| 11 | 9/25/1987 | BVLaw |
Armstrong v. Marathon Oil Company
Issue is the construction and interpretation of the Ohio statutes which provide for the compensation payable to dissenting shareholders.
Supreme Court Ohio US, Action: Dissenting Shareholder
Full Text of Court Cases (12,924 words)
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| 12 | 8/26/2004 | BVLaw |
Cede & Co., Inc. v. MedPointe Healthcare, Inc.
The Delaware Court of Chancery determined the fair value of publicly held stock in this dissenting shareholders’ action. The shareholders dissented from a two-step merger. However the court treated the first step as completed in making its fair value dete...
Court of Chancery Delaware US, Action: Dissenting Shareholder
Full Text of Court Cases (17,669 words)
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| 13 | 5/19/2008 | BVLaw |
Murphy v United States Dredging Corporation
Fair value award in shareholder oppression case deducts present value of built-in gains tax.
Supreme Court New York US, Action: Dissenting Shareholder
Full Text of Court Cases (10,209 words)
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| 13 | 5/11/2005 | BVLaw |
Santa Monica Pictures, LLC v. CIR
The Tax Court valued a film library consisting of B grade films in connection with an economic substance analysis of a partnership transaction that resulted in substantial capital losses to the taxpayer. The library was valued using a discounted cash flow...
United States Tax Court US, Action: Federal Taxation
Full Text of Court Cases (78,095 words)
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| 15 | 1/15/2004 | BVLaw |
Cede & Co. v. Technicolor, Inc.
The Delaware Court of Chancery determined the fair value of Technicolor, Inc. in this dissenting shareholder action. It valued Technicolor, a publicly traded company, on the valuation date as the sum of its divisions, which were valued using the discounte...
Court of Chancery Delaware US, Action: Dissenting Shareholder
Full Text of Court Cases (41,928 words)
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| 16 | 2/28/1990 | BVLaw |
Estate of Newhouse v. Commissioner of Internal Revenue
At issue is the value, for purposes of the Federal estate tax, of 10 shares of class A common stock and 990 shares of class B common stock of Advance Publications, Inc and the value of 100 s...
United States Tax Court US, Action: Estate and Gift Taxation
Full Text of Court Cases (42,286 words)
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| 17 | 1/12/2000 | BVLaw |
Dunn v. Commissioner
At issue is the fair market value of 492, 610 shares of Dunn Equipment.
United States Tax Court US, Action: Estate and Gift Taxation
Full Text of Court Cases (6,972 words)
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| 18 | 9/27/2005 | BVLaw |
Tribune Co. v. Commissioner of Internal Revenue
Court considers multiple expert analyses versus "commonsense" to come up with value of parent company common stock uncoupled from management authority...
United States Tax Court US, Action: Federal Taxation
Full Text of Court Cases (36,623 words)
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| 19 | 5/22/1998 | BVLaw |
Head v. Head
One issue in this case was the value of community stock in a family corporation.
Court of Appeals Louisiana US, Action: Marital Dissolution
Full Text of Court Cases (5,848 words)
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| 20 | 9/13/2005 | BVLaw |
VFB LLC v. Campbell Soup Co.
Court relies on publicly-traded value and market comparables to determine fair market value; rejects flawed DCF analysis...
United States District Court Delaware US, Action: Fraud
Full Text of Court Cases (21,947 words)
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