| 1 | 8/7/2008 | BVLaw |
Suess, et al v. US
United States Court of Appeals Federal Circuit US, Action: Damages (incl. Lost Profits)
Full Text of Court Cases (9,678 words)
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| 2 | 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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| 3 | 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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| 4 | 1/23/1996 | BVLaw |
Heritage Auto Center v. Commissioner
At issue is whether petitioner is entitled to deductions for amortization of amounts paid to William Wright for a noncompetition and consulting agreement.
United States Tax Court US, Action: Federal Taxation
Full Text of Court Cases (5,477 words)
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| 5 | 10/26/2009 | BVLaw |
First Annapolis Bancorp., Inc. v. U.S.
Bank purchases ailing federal thrift before passage of FIRREA; afterward, the government’s regulatory forbearances become worthless and bank loses $13.7 million of the purchase price, as supported by expert evidence regarding value of forbearances.
United States Court of Federal Claims Federal Circuit US, Action: Winstar
Full Text of Court Cases (29,848 words)
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| 6 | 2/1/2010 | BVLaw |
Northeast Savings, F.A. v. United States
Court finds bank expert fails to prove federal legislation caused bank’s lost profits in breach of contract/Winstar case, when a variety of external and internal factors forced bank to shrink assets and divest risky portfolio.
United States Court of Federal Claims Federal Circuit US, Action: Winstar
Full Text of Court Cases (51,826 words)
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| 7 | 11/14/2007 | BVLaw |
Bertuca v. Bertuca
Court adjusts income/capitalization of earnings approach for complicated valuation of fast food franchise partnership.
Court of Appeals Tennessee, Action: Marital Dissolution
Full Text of Court Cases (4,974 words)
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| 8 | 3/9/2004 | BVLaw |
The Charles Schwab Corporation v. Commissioner
Petitoner demonstrates it could determine the useful life of customer accounts it acquired after purchasing "Rose & Co." and therefore amortize them.
United States Tax Court US, Action: Federal Taxation
Full Text of Court Cases (12,631 words)
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| 9 | 5/2/2007 | BVLaw |
Crescent/Mach I Partnership v. Turner
Delaware Chancery conducts thorough DCF analysis in breach of fiduciary duty/appraisal action, with emphasis on credible management projections and inputs.
Court of Chancery Delaware, Action: Breach of Fiduciary Duty
Full Text of Court Cases (11,564 words)
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| 10 | 5/28/2003 | BVLaw |
Frontier Chevrolet Co. v. Commissioner
Issue is whether company's redemption of 75% of its stock was an "acquisition" within the meaning of IRC section 197, and whether the covenant not to compete needed to be amortized.
United States Court of Appeals 9th Circuit US, Action: Federal Taxation
Full Text of Court Cases (1,890 words)
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| 11 | 6/28/2004 | BVLaw |
Valuation of acquiree’s customer accounts using acquiror’s data upheld
Charles Schwab amortized the customer accounts that it had acquired through a merger. The Commissioner challenged the amortization and this suit followed.
United States Tax Court
Court Case Digests (597 words)
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| 11 | 3/12/2004 | BVLaw |
Capital Blue Cross v. Commissioner
At issue was the value of intangible assets for loss deductions.
United States Tax Court US, Action: Federal Taxation
Full Text of Court Cases (12,926 words)
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| 13 | 5/9/2008 | BVLaw |
In re Magna Cum Latte, Inc.
Bankruptcy court examines forecasts of future performance, discount rates in determination of lost profits.
United States Bankruptcy Court Texas US, Action: Bankruptcy
Full Text of Court Cases (13,016 words)
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| 14 | 8/30/2004 | BVLaw |
Franconia Associates v. United States
Federal Court of Claims discusses adopts 11% discount rate in developing breach of contract damages, and discusses at length the determination of expectancy damages.
United States Court of Federal Claims Federal Circuit US, Action: Contract
Full Text of Court Cases (41,239 words)
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| 15 | 7/28/2008 | BVLaw |
Lost Profits Turn on Risk-Free vs. Risk-Adjusted Discount Rates
Bankruptcy court examines forecasts of future performance, discount rates in determination of lost profits.
United States Bankruptcy Court
Court Case Digests (968 words)
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| 16 | 12/13/2006 | BVLaw |
Becker v. Commissioner of Internal Revenue
Tax Court declines to allocate a portion of stock purchase to a non-compete, when documents unambiguously allocate the entire price to the stock.
United States Tax Court US, Action: Federal Taxation
Full Text of Court Cases (7,546 words)
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| 17 | 7/16/2003 | BVLaw |
Several Damages Methods Considered in Winstar Action
The U.S. Court of Federal Claims granted summary judgment against Southern National on all but two of its measures of damages, regarding claims stemming from the enactment of FIRREA. Its reliance damages model was rejected because it was based on assumed...
Court Case Digests (1,332 words)
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| 18 | 8/28/2004 | BVLaw |
Valuation is irrelevant to establish knowledge by stranger to indenture of its breach
The issue in this case was whether an acquired company was worth more or less than a loan amount covered by an indenture’s negative pledge.
United States District Court
Court Case Digests (728 words)
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| 18 | 1/22/2004 | BVLaw |
Commercial Federal Bank F.S.B. v. The United States
The U.S. Court of Federal Claims determined a damage award in this breach of contract matter arising from the passage of the Financial Institutions Reform and Recovery Act (FIRREA) in 1989. It permitted the recovery of lost profits based on conservative g...
United States Court of Federal Claims Federal Circuit US, Action: Winstar
Full Text of Court Cases (11,621 words)
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| 20 | 9/28/2007 | BVLaw |
Del. Chancery’s Preference For DCF Turns On Credible Projections
Delaware Chancery conducts thorough DCF analysis in breach of fiduciary duty/appraisal action, with emphasis on credible management projections and inputs.
Court of Chancery
Court Case Digests (2,345 words)
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