| 1 | 8/30/2007 | BVLaw |
Court Values Sole Proprietor Based on Operating Spouse’s Assessment
In Jennifer Lee Wilson-Embree v. David Wayne Embree, 2007 CanLII 36636 (ON S.C. August 30, 2007), the Superior Court of Ontario considered the valuation of a sole proprietor business. During this long-term marriage, both parties worked at the marital comm...
Court Case Digests (346 words)
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| 2 | 5/24/2007 | BVLaw |
In Re the Marriage of Sharon A. Conner v. Robert A. Conner
The Indiana Court of Appeals reversed the lower court's valuation of husband's medical practice. It affirmed the lower court's reliance upon the wife's appraisal of the business, rather than the husband's accountant's 'assessment of the business.' It rem...
Court of Appeals Indiana
Full Text of Court Cases (3,519 words)
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| 3 | 11/20/2002 | BVLaw |
Daley v. Chang
At issue is breach of fiduciary duty and the admittance of expert testimony.
United States Bankruptcy Court Illinois US, Action: Bankruptcy
Full Text of Court Cases (13,693 words)
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| 4 | 7/23/2008 | BVLaw |
Baldwin v. Bader
U.S. Court in Maine excludes expert testimony because, despite his extensive experience and effort, he did not have specific experience valuing personal guarantees.
United States District Court Maine US, Action: Breach of Fiduciary Duty
Full Text of Court Cases (29,525 words)
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| 4 | 4/12/1999 | BVLaw |
Shirley J. Fox v. Abe L. Fox
The North Dakota Supreme Court concluded that disability payments received by a doctor were not marital property, rather they are considered income. It also reversed the trial court and determined that a non-income producing trust for the benefit of the...
Supreme Court North Dakota US, Action: Marital Dissolution
Full Text of Court Cases (3,596 words)
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| 6 | 9/28/2007 | BVLaw |
Lack of Fair Value Appraisal Leaves Minority Shareholder With Assessment of Discounts
Minority shareholder fails to provide fair value appraisal of shares, leaving company’s discounted valuation as the only alternative.
Court of Appeals
Court Case Digests (715 words)
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| 6 | 7/7/1999 | BVLaw |
Conner v. Conner
At issue is the valuation of husband's radiology business.
Court of Appeals Indiana US, Action: Marital Dissolution
Full Text of Court Cases (3,324 words)
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| 6 | 1/22/1991 | BVLaw |
Troutman v. Troutman
One issue in this case was the value of husband's electrical company.
Family Court Delaware US, Action: Marital Dissolution
Full Text of Court Cases (3,933 words)
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| 9 | 2/16/2005 | BVLaw |
In re the Marriage of Covell
The issue in this marital dissolution case was whether husband’s real estate and business investments provided him with positive or negative income.
Court of Appeals California US, Action: Marital Dissolution
Full Text of Court Cases (4,131 words)
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| 9 | 9/26/2001 | BVLaw |
ProtoComm Corp. v. Novell Advanced Services, Inc. et al.
The U.S. District Court for the Eastern District of Pennsylvania considered the admissibility of financial experts under Daubert. ProtoComm sought to show that an acquisition of Fluent by Novell left Fluent insolvent and unable to pay a judgment in favor...
United States District Court Pennsylvania US, Action: Contract
Full Text of Court Cases (4,491 words)
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| 9 | 2/18/1999 | BVLaw |
Siker v. Siker
At issue is the valuation of husband's furniture business.
Court of Appeals Wisconsin US, Action: Marital Dissolution
Full Text of Court Cases (5,487 words)
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| 9 | 2/27/1997 | BVLaw |
Estate of William F. Sharp, Jr. v. U.S.A.
The District Court for the Eastern District of Tennessee determined that a funeral home business had goodwill. The parties stipulated to the value of the business' assets. After the decedent died, his children operated the business and made substantial...
United States District Court Tennessee US, Action: Estate and Gift Taxation
Full Text of Court Cases (5,627 words)
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| 13 | 10/30/1995 | BVLaw |
Cluck v. Commissioner of Internal Revenue
At issue is the valuation and interest in a 149.67-acre tract of land.
United States Tax Court US, Action: Federal Taxation
Full Text of Court Cases (6,134 words)
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| 14 | 8/25/2009 | BVLaw |
In re Marriage of Blazer
California appellate court declines to adopt the prohibition against "double- dipping" in divorce.
Court of Appeals California US, Action: Marital Dissolution
Full Text of Court Cases (9,284 words)
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| 14 | 10/28/2005 | BVLaw |
In re Marriage of McTiernan
At trial, a popular movie director is found to possess professional goodwill—and the California appellate court is forced to go "goodwill hunting...
Court of Appeals California US, Action: Marital Dissolution
Full Text of Court Cases (12,029 words)
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| 14 | 7/26/2005 | BVLaw |
In re Acterna Corp. Securities Litigation
One of the issues in this securities fraud class action was whether Acterna Corp.’s (Acterna’s) outside auditor, PricewaterhouseCoopers LLP (PwC), was liable for not accurately representing the value of Acterna’s goodwill under the Financial Accounting St...
United States District Court Maryland US, Action: Securities
Full Text of Court Cases (15,736 words)
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| 14 | 1/19/2005 | BVLaw |
Thomas Persson v. Smart Inventions, Inc., et al.
The California Court of Appeals, Second District affirmed a damage award in the fraudulent concealment action involving the sale of stock between shareholders, which was measured as the actual value of the interest less the amount of the purchase price. T...
Court of Appeals California US, Action: Fraud
Full Text of Court Cases (15,623 words)
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| 14 | 8/11/1999 | BVLaw |
Camino, Inc. v. Wilda Wilson
At issue is the meaning of "fair value" and the determination of the fair value of Wilson family's stock in Camino.
United States District Court Nebraska US, Action: Dissenting Shareholder
Full Text of Court Cases (9,934 words)
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| 14 | 4/30/1998 | BVLaw |
Estate of Furman v. Commissioner
Business Valuation and Taxes: Procedure, Law and Perspective...
United States Tax Court US, Action: Estate and Gift Taxation
Full Text of Court Cases (12,910 words)
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| 14 | 5/11/1994 | BVLaw |
Estate of Simpson v. Commissioner
At issue is the valuation of stock for gift tax purposes.
United States Tax Court US, Action: Estate and Gift Taxation
Full Text of Court Cases (13,854 words)
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