Michigan Court of Appeals Affirms Modified-Liquidation Value in a Shareholder Deadlock Litigation

by Royer Advisors | Dec 11, 2024 | Court Rulings

Pitsch v Pitsch Holding Co. In this shareholder deadlock case, the Michigan Court of Appeals affirmed the decisions of the trial court to order a sale of the plaintiffs’ shares of Pitsch Holding Co. (PHC) to the defendants and to determine the price of the shares at a...

North Dakota Supreme Court Affirms Valuation Date and Affirms No Deduction for Taxes in Determining Value of Stock

by Royer Advisors | Dec 11, 2024 | Court Rulings

Sproule v Johnson In a direct appeal from the district court in North Dakota to the Supreme Court in North Dakota, the Supreme Court affirmed the decision of the district court to dissolve a partnership; a buyout of the plaintiffs’ indirect interest in a Canadian...

North Carolina Appellate Court Reverses Trial Court on Amount of Passive Appreciation in an Investment Account

by Royer Advisors | Dec 11, 2024 | Court Rulings, Divorce Litigation

Asare v. Asare In this marital dissolution appellate case, the appellate court must resolve several issues related to the equitable distribution of the marital estate. On most issues, the appellate court affirmed the trial court. However, the appellate court reversed...

Maryland Appellate Court Affirms Trial Court on the Husband’s Business Value as Well as Several Other Divorce-Related Issues

by Royer Advisors | Dec 11, 2024 | Court Rulings, Divorce Litigation

King v. King, 2022 Md. App. In this divorce case, the Court of Special Appeals of Maryland affirmed the circuit court’s decisions of appeals from Eric King, including, among others, the business value and the incomes of the respective parties. The parties were...

Virginia Divorce Matter Results in the Court ‘Splitting the Baby’ to Value a 20% Interest in an S Corp. Medical Practice the Husband Owned

by Royer Advisors | Dec 11, 2024 | Divorce Litigation

Hester v. Hester, 2022 Va. Cir. Several issues were decided in this Virginia divorce case. Still, we focus on only two topics relevant to business valuation and equitable distribution: (1) the valuation of the husband’s 20% interest in an S corporation; and (2) the...