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New York Appellate Court Affirms Award of Value of Husband’s Class B Units in Lieu of Actual Distribution of Share of Units to the Wife

New York Appellate Court Affirms Award of Value of Husband’s Class B Units in Lieu of Actual Distribution of Share of Units to the Wife

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...
On Liquidation Tax Matters, Partner Would Not Receive Any Proceeds, Thus the  Interest Received Would Be a Nontaxable Profits Interest

On Liquidation Tax Matters, Partner Would Not Receive Any Proceeds, Thus the Interest Received Would Be a Nontaxable Profits Interest

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....
Value of Husband’s Business Affirmed Based on Trial Judge’s Reasonable Discretion

Value of Husband’s Business Affirmed Based on Trial Judge’s Reasonable Discretion

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...
Idaho Supreme Court Affirms Magistrate Judge’s Opinion Regarding Personal Goodwill

Idaho Supreme Court Affirms Magistrate Judge’s Opinion Regarding Personal Goodwill

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’...
Delaware Court Grants in Some Cases and Denies in Others Motions to Exclude Expert Witnesses and Certain Evidence to be Presented

Delaware Court Grants in Some Cases and Denies in Others Motions to Exclude Expert Witnesses and Certain Evidence to be Presented

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...
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Recent Posts

  • Massachusetts Appellate Court Finds Double and Maybe Triple Dipping and Reverses and Remands
  • Iowa Appellate Court Affirms Date of Value and Value of Farming Operation in Shareholder Oppression Suit
  • New York Appellate Court Affirms Award of 20% of Appreciation of Business During Marriage to Wife and Awards Maintenance to Wife
  • Expert’s Testimony Is Excluded as to Solvency—Adjustments to the Balance Sheet of Debtor Were Inappropriate
  • North Carolina Court of Appeals Affirms Trial Court as to Inclusion of Personal Goodwill

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