The Illinois Court of Appeals, 3rd District, affirmed the award of lost profits based a valuation of the company using the discounted lost profits method in this breach of fiduciary duty case. The firm was crippled after its vice president left Everen fo...

At issue is the valuation of the defendant's twenty percent interest in Cap City Products.

Plaintiff Joseph Conte owned an 80% interest in Cap City Products Co, and defendant Valentin Louriero owned a 20% interest. Louriero informed Conte that he wished to retire from the bu...

Federal bankruptcy court sets bar for admission of electronic evidence under the federal rules, including 11-factor checklist for laying proper foundation for ESI.

The New Hampshire Supreme Court affirmed an arbitrator’s decision to reduce a breach of contract damage award for overhead expenses directly attributable to the parties’ contract.

Valuing a Business: The Analysis and Appraisal of Closely Held Companies, 5th Ed.

Issues are value of interests in a partnership transferred as gifts and whether petitioners are liable for additions to tax for valuation understatement under section 6660.

Trial court holds that an appraiser who submits a second report to correct for errors, omissions in the original is nevertheless "bound" by the original appraisal.

The California Court of Appeal, Second District considered whether the lower court appropriately admitted Viner’s economic expert in this legal malpractice case arising from a business sale. The expert was an accountant and appraiser, but did not have exp...

At issue is the inclusion of assets of five various family limited partnerships in the gross estates of Mr. and Ms. Stone under section(s) 2036 and 2044.