by Royer Advisors | Dec 11, 2024 | Court Rulings, Valuations
Lieberman-Massoni v. Massoni, 2023 In this New York appellate court case, the appellate court affirms the trial court’s divorce opinion that the awarding of a percentage of the value of the husband’s B-unit shares rather than awarding the shares themselves was proper...
by Royer Advisors | Dec 11, 2024 | Court Rulings, Valuations
ES NPA Holding, LLC v. Comm’r, T.C. Memo 2023-55 The Tax Court ruled that the Class C units were a profits interest because, applying the fair market value of the LLC at the time of receipt, the partner would not receive any proceeds from a liquidation at that time....
by Royer Advisors | Dec 11, 2024 | Court Rulings, Valuations
In re Marriage of Bainbridge, 2023 In this case, Troy Bainbridge appealed the decree dissolving his marriage to Amanda Bainbridge. The appellate court did not err in its award of spousal support and determined that the value of the husband’s company was proper...
by Royer Advisors | Dec 11, 2024 | Court Rulings, Valuations
Lamm v. Preston, 2023 This was a tip of the iceberg Idaho Supreme Court decision on a very complex divorce case. This particular decision related to the magistrate court’s order, upheld by the district court, as to the fair market value of one of the parties’...
by Royer Advisors | Dec 11, 2024 | Court Rulings, Valuations
LCT Capital, LLC v. NGL Energy Partners LP This case dealt with motions related to an ongoing case in the court. The court offered both orders and opinions to resolve the issues at hand. The plaintiff had a Daubert motion to exclude the opinions of the defendant’s...