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In Appraisal Action, Court Determines Fair Value Using Deal Price Minus Synergies and Adjusting for Increase in Value from Signing to Closing of Merger

In Appraisal Action, Court Determines Fair Value Using Deal Price Minus Synergies and Adjusting for Increase in Value from Signing to Closing of Merger

by Royer Advisors | Dec 11, 2024 | Court Rulings

In re Appraisal of Regal Entertainment Group Summary. In a merger action involving a publicly traded company, dissenting shareholders sued for a higher value than the deal consideration. Under the applicable appraisal jurisprudence, the court determined fair value...
Bankruptcy Court Sides With Trustee—Disallows (Fraudulent) Transfers

Bankruptcy Court Sides With Trustee—Disallows (Fraudulent) Transfers

by Royer Advisors | Dec 11, 2024 | Court Rulings

Stone v. Citizens Equity First Credit Union The trustee for the International Supply Co. (ISCO) asked the bankruptcy court to avoid and recover prepetition fraudulent transfers made to Citizens Equity First Credit Union (CEFCU). The bankruptcy court determined that...
The Tennessee Appeals Court Affirms the Trial Court’s Decision to Exclude From the Marital Estate Financial Advisor the Husband’s ‘Book of Business’

The Tennessee Appeals Court Affirms the Trial Court’s Decision to Exclude From the Marital Estate Financial Advisor the Husband’s ‘Book of Business’

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

Hollis v. Hollis, 2022 Tenn. App. In this case, the Tennessee Court of Appeals affirmed the trial court’s judgment that the husband’s “book of business” as a financial advisor for UBS was not a marital asset. “[T]he trial court properly identified and applied...
Maryland Appellate Court Affirms Trial Court on the Husband’s Business Value as Well as Several Other Divorce-Related Issues

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

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

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...
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Recent Posts

  • A New Maine Tax Law Could Reduce Your Federal Tax Bill — Here’s What You Need to Know
  • U.S. Supreme Court Affirms Inclusion of Corporate-Owned Life Insurance in Value of Company for Estate Tax Purposes
  • 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

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