by Royer Advisors | Dec 11, 2024 | Court Rulings, Valuations
Puklich v. Puklich A buyout dispute between siblings who owned several businesses generated a noteworthy decision from the North Dakota Supreme Court on the use of valuation discounts. Reviewing the applicable case law, the high court found the trial court, in...
by Royer Advisors | Dec 11, 2024 | Court Rulings, Valuations
Schewe v. Schewe Farms In a family dispute featuring a farm business that owned real estate, the parties’ experts disagreed on an issue that was pivotal to how they would value the sellers’ distributional interest. The trial court resolved the valuation dispute by...
by Royer Advisors | Dec 11, 2024 | Court Rulings, Divorce Litigation, Valuations
Burchfield v. Burchfield Among a host of issues, this Virginia divorce case, which included a prominent Washington, D.C., lawyer and his estranged wife, raised an important valuation question related to the husband’s partnership interest in the firm: Whether...
by Royer Advisors | Dec 11, 2024 | Court Rulings, Valuations
Acosta v. Wilmington Trust In this ESOP litigation, both parties tried to exclude the opposing side’s valuation expert testimony under Rule 702 and Daubert. The court noted that, at this stage in the proceedings, its focus was on whether the experts applied reliable...
by Royer Advisors | Dec 11, 2024 | Court Rulings, Tax Planning, Valuations
Amazon.com, Inc. v. Commissioner The 9th Circuit recently affirmed the U.S. Tax Court’s 2017 decision in favor of Amazon in this key transfer pricing case, finding the governing regulations limited the definition of “intangible” to independently transferable assets....
by Royer Advisors | Dec 11, 2024 | Court Rulings, Divorce Litigation
Zausch v. Schnakenburg In a divorce case, the Indiana Court of Appeals reviewed a trial court’s post-judgment decision to modify the husband’s child support obligation upwards. The crux of the case was how to calculate the father’s income where he held minority...
