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RankDateProductResults
111/7/2003BVLaw
In the Matter of Colorado Interstate Gas Company
At issue is the capitalization rate, the inclusion of certain intangibles and the method for allocation (original cost vs. net book or rate base).
Supreme Court Kansas US, Action: State Taxation (incl. Ad Valorem)
Full Text of Court Cases  (11,608 words)
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23/15/2002BVLaw
Belleville Toyota, Inc. v. Toyota Motor Sales, U.S.A., Inc.
The Illinois Supreme Court affirmed a damage award for violation of the Motor Vehicle Franchise Act. On appeal, Toyota argued that the lost profits calculations were speculative, because eight different potential damage awards were submitted by the jury...
Supreme Court Illinois US, Action: Contract
Full Text of Court Cases  (15,208 words)
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39/16/2014BVLaw
Potok v. Rebh
Court says defendants were unjustly enriched when they allocated 40% of the price a competitor paid for assets of and to settle lawsuit with their company to personal goodwill where they also received compensation for consulting services and noncompetes.
Philadelphia Court of Common Pleas, Trial Division Pennsylvania US, Action: Dissenting Shareholder
Full Text of Court Cases  (17,236 words)
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48/20/1999BVLaw
Pan Asia Venture Capital Corp. v. Hearst Corp., et al.
The California Court of Appeals, First District, Division Four considered two approaches - the revenue allocation approach and the physical allocation approach - for calculating the cost of newspaper advertising space in this Unfair Trade Practices Act ma...
Court of Appeals California US, Action: Intellectual Property
Full Text of Court Cases  (10,292 words)
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54/6/2001BVResearch
Family Limited Partnerships (Houren)
FAMILY LIMITED PARTNERSHIPS by Jay Houren I. INTRODUCTION The goal of creating a family limited partnership is to allow for ease of administration and centralization of control of vari...
Jay Houren
Articles  (43,180 words)
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611/20/2015BVLaw
In re Case No. 800 Bourbon St.
Bankruptcy Court rejects proposition that sales price increase has to be attributed to one debtor’s business, as goodwill, because other debtor’s real property allegedly remains constant in value; court denies request to change allocation of proceeds.
United States Bankruptcy Court Louisiana US, Action: Bankruptcy
Full Text of Court Cases  (6,580 words)
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712/13/2006BVLaw
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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810/1/2007BVResearch
A Guide to Reviewing Purchase Price Allocations
Reviewing a purchase price allocation report can be a daunting task if you don't do it for a living - especially if you aren't familiar with the rules and standards governing the allocation process and the valuation methods used to determine the fair valu...
Mercer Capital’s Value Matters  (1,330 words)
92/28/2016BVUpdate
Editor’s note: The author is a valuation expert and forensic accountant in Florida who uses the multiattribute utility model (MUM), but not in its full form. He uses a streamlined version that has been accepted in court and that may reduce the exposure to...
Tom Gillmore
Guest Article  (3,640 words)
Business Valuation Update, February 2016
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103/17/2010BVWire
In "The Importance of Asset Allocation," well-known researcher Roger G. Ibbotson, founder of Ibbotson Associates (and current CIO of Zebra Capital and Yale business school professor) disputes the widely held notion that asset allocation policy explains more than 90% of performance. In the article...
Issue #90-3 - Free Content
1110/28/2003BVUpdate
This article raises several interesting questions, each related to the allocation process of an acquired entity.
Data and Publications Update  (83 words)
Business Valuation Update, October 2003
121/29/1997BVLaw
International Multifoods v. Commissioner
At issue is the whether the amounts allocated to goodwill and a covenant not to compete with this business sale constitute U.S. source income or foreign source income for the purpose of allowing a foreign tax credit carryback.
United States Tax Court US, Action: Federal Taxation
Full Text of Court Cases  (8,622 words)
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1312/30/1998BVLaw
DHL Corporation and Subsidiaries v. Commissioner of Internal Revenue
At issue are deficiencies in income tax for petitioner.
United States Tax Court US, Action: Federal Taxation
Full Text of Court Cases  (40,041 words)
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1411/9/2005BVLaw
Michael L. Edwards, et al. v. Edwards Dockrill Horwich Incorporated, et al.
Going Concern Premise Inappropriate when the Business Is Wound Down In Michael L. Edwards, et al. v. Edwards Dockrill Horwich Incorporated, et al., 2005 NSSC 308 (CanLII) (decided November 9, 2005), the Supreme Court of Nova Scotia considered how an ac...
Canada
Full Text of Court Cases  (20,535 words)
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1512/10/2009BVLaw
Veritas Software Corp. v. Commissioner
IRS loses billion-dollar transfer pricing case based on expert’s wrong determinations of cost of capital and more.
United States Tax Court Federal Circuit US, Action: Federal Taxation
Full Text of Court Cases  (15,230 words)
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161/25/2011BVWire
According to a recent Duff & Phelps article, "Maximizing Value through the Integration of Transfer Pricing and Purchase Price Allocation," valuation practitioners in a business combination scenario should be aware of the hazards of preparing separate analyses - one that deter­mines the fair value...
Issue #100-4 - Free Content
175/28/2010BVUpdate
In a recent BVU article, Walling and Moore noted some of the problems that emerge when valuation professionals apply Black-Scholes option pricing models (OPM) to allocate value to multiple classes of equity securities.
Bruce C. Pollock, Ronald H. Schmidt
Guest Article  (2,274 words)
Business Valuation Update, May 2010
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187/1/2002BVResearch
Purchase Price Allocation: Why Now?
Statement of Financial Accounting Standards No. 141, Business Combinations ("SFAS 141"), drew a sharp distinction between goodwill and other intangible assets acquired in a transaction. As a result, the allocation of the purchase price to the various asse...
Mercer Capital’s Value Matters  (939 words)
198/6/2008BVLaw
Fisher v. U.S.
Federal Claims Court rules against long-standing IRS position that stock in insurance company demutualization has a cost-basis of zero value.
United States Court of Federal Claims Federal Circuit US, Action: Federal Taxation
Full Text of Court Cases  (13,641 words)
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204/11/2003BVLaw
Indeck Energy Services, Inc. v. Commissioner
Issues are whether part of settlement payment constitutes interest deductible by Indeck and recognizable as ordinary income by petitioners, and whether penalties apply.
United States Tax Court US, Action: Federal Taxation
Full Text of Court Cases  (13,471 words)
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