| 1 | 12/12/1996 | BVLaw |
Denton v. Denton
At issue is the valuation of husband's medical practice.
Court of Appeals Oregon US, Action: Marital Dissolution
Full Text of Court Cases (16,730 words)
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| 2 | 10/11/2000 | BVLaw |
Leslie Tyler Watson-Wojewski v. Paul A. Wojewski, M.D.
The South Dakota Supreme Court determined that earnings retained by a partnership, but passed through to a spouse for tax purposes should be included when calculating income available for child and spousal support.
Supreme Court South Dakota US, Action: Marital Dissolution
Full Text of Court Cases (4,482 words)
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| 3 | 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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| 4 | 12/31/2008 | BVResearch |
Valuing Assets For Estate and Gift Tax Purposes: It’s in the Eye of the Beholder
Valuing Assets For Estate and Gift Tax Purposes: It’s in the Eye of the Beholder By John W. Prokey, Esq. A presentation from University of San Diego School of Law Business Valuation Conference: Summit on Discount for Lack of Marketability September...
John W Prokey
Presentations (28,364 words)
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| 5 | 10/12/2004 | BVLaw |
Ledwith v. Ledwith
The issue in this marital dissolution was the value of wife’s orthodontic practice.
Court of Appeals Virginia US, Action: Marital Dissolution
Full Text of Court Cases (6,761 words)
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| 6 | 3/15/2007 | BVLaw |
LA Unified School Dist v San Miguel Meat Dist
In this eminent domain proceeding, following trial, a jury awarded defendant and appellant San Miguel Meat Distributors, Inc. (San Miguel), damages in the amount of $333,000 against plaintiff and respondent Los Angeles Unified School District (the Dist...
Court of Appeals California US
Full Text of Court Cases (10,708 words)
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| 7 | 3/20/2006 | BVResearch |
Cost of Capital: How to Use Ibbotson Data And Other Controversial Issues
November 2003 Teleconference Transcript; Panel: Shannon Pratt (Moderator), Roger Grabowski, Doug Lamdin, Alina Niculita, and Ron Seigneur...
Teleconference Transcripts (14,295 words)
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| 7 | 5/18/2005 | BVLaw |
Steneken v. Steneken
The question was whether it is impermissible "double counting" to use actual income for alimony purposes but a lower "normalized" income amount when valuing a closely held business for equitable distribution purposes.
Supreme Court New Jersey US, Action: Marital Dissolution
Full Text of Court Cases (6,938 words)
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| 7 | 11/7/2003 | BVLaw |
In the Matter of ANR Pipeline Company
At issue is the method of valuing income (historical or future), the capitalization rate for 1994 and 1995 (ANR's capital structure was skewed), and the inclusion of certain intangibles.
Supreme Court Kansas US, Action: State Taxation (incl. Ad Valorem)
Full Text of Court Cases (11,347 words)
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| 10 | 5/21/2004 | BVLaw |
Doft & Co., et al. v. Travelocity.com Inc., et al.
The Delaware Court of Chancery determined the fair value of public shares of Travelocity.com, Inc. The court rejected a valuation using the discounted cashflow method because the industry was still in its infancy and therefore management’s projections wer...
Court of Chancery Delaware US, Action: Dissenting Shareholder
Full Text of Court Cases (10,068 words)
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| 10 | 12/13/2002 | BVLaw |
Hogle v. Zinetics Med., Inc.
At issue is the valuation of minority shareholder's interest in Zinetics Med, Inc.
Supreme Court Utah US, Action: Dissenting Shareholder
Full Text of Court Cases (5,657 words)
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| 10 | 1/12/1987 | BVLaw |
Estate of Gilford v. Commissioner
Issue for decision is the date of death fair market value of 381,150 shares of Gilford Instrument Laboratories, Inc. common stock .
United States Tax Court US, Action: Estate and Gift Taxation
Full Text of Court Cases (7,018 words)
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| 13 | 5/24/2007 | BVLaw |
In re the Marriage of David R. Cheriton v. Iris M. Fraser Cheriton
The California Court of Appeal, Sixth District, reversed the trial court’s decision setting the amount of child support. It found that the lower court erred when it failed to consider the husband’s stock options in making the support order. The appellate...
Court of Appeals California
Full Text of Court Cases (19,127 words)
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| 13 | 11/24/2004 | BVLaw |
Gholl v. eMachines, Inc.
The issue in this appraisal action was the value of the shares of eMachines Inc., a company that provided low-cost computer goods to consumers.
Court of Chancery Delaware US, Action: Dissenting Shareholder
Full Text of Court Cases (12,991 words)
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| 13 | 5/1/2001 | BVResearch |
From a Matrimonial Lawyer's Perspective - Top 10 Most Frequent Errors Made by Business Appraisers
FROM A MATRIMONIAL LAWYER'S PERSPECTIVE THE TEN (AND A FEW MORE) MOST FREQUENT ERRORS MADE BY BUSINESS APPRAISERS Miriam E. Mason, Esq. Sessums...
Miriam E Mason, Michael S Cohen
Articles (14,431 words)
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| 13 | 9/26/2000 | BVResearch |
Common Errors Made by Appraisers in Valuing Businesses and Professional Practices in Arizona Divorce Cases
COMMON ERRORS MADE BY APPRAISERS IN VALUING BUSINESSES AND PROFESSIONAL PRACTICES IN ARIZONA DIVORCE CASES * Arizona Society of Certified Public Accounta...
Todd Franks
Presentations (9,637 words)
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| 13 | 6/21/2000 | BVResearch |
1997 AICPA National Conference -- Divorce Valuation
INTRODUCTION For many business valuation practitioners, whether they be CPAs or otherwise, matrimonial dissolution litigation is one of the first areas in which they are able to obtain business. Val...
Barry S Sziklay
Presentations
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| 13 | 12/16/1993 | BVLaw |
Hutchens Non-Marital Trust v. Commissioner
At issue is the valuation of the stock of a family-owned corporation for estate gift tax purposes.
United States Tax Court US, Action: Estate and Gift Taxation
Full Text of Court Cases (20,720 words)
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| 19 | 11/13/2006 | BVResearch |
Control Premia
July 27, 2006 Teleconference Transcript; Panel: Aswath Damodaran (Moderator), Kenneth Woo and Anna Berthelius...
Aswath Damodaran, Kenneth Woo, Anna Berthelius
Teleconference Transcripts (16,366 words)
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| 19 | 3/20/2006 | BVResearch |
McCord Case: Challenges to IPO & Restricted Stock Studies Used to Estimate DLOMs
September 2003 Teleconference Transcript; Panel: Shannon Pratt (Moderator), Lance Hall, Brian Pearson, and John Porter...
Teleconference Transcripts (14,836 words)
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