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High Court Approves of Trial Court’s Rejection of Discounts in Fair Value Determination

High Court Approves of Trial Court’s Rejection of Discounts in Fair Value Determination

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...
Connecticut Court’s Impermissible Double Dipping Triggers Remand

Connecticut Court’s Impermissible Double Dipping Triggers Remand

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

Oudheusden v. Oudheusden In a noteworthy decision, a Connecticut appellate court recently found the trial court double dipped when it divided the marital assets and calculated spousal support. Although attorneys from both sides had alerted the trial court to the risk...
In Misappropriation Case, Expert’s ‘Head Start’ Damages Calculation Survives Appeal

In Misappropriation Case, Expert’s ‘Head Start’ Damages Calculation Survives Appeal

by Royer Advisors | Dec 11, 2024 | Court Rulings

Sabre GLBL, Inc. v. Shan This damages case, which centered on an employee’s breach of fiduciary duties and other misconduct toward her former employer, and which went to arbitration, includes an informative discussion of the difference between head start damages and...
NAV Alone Fails to Capture Distributional Interest’s Fair Value

NAV Alone Fails to Capture Distributional Interest’s Fair Value

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...
Court Explains Treatment of Undistributed Earnings in Valuing Law Firm Partnership Interest

Court Explains Treatment of Undistributed Earnings in Valuing Law Firm Partnership Interest

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...
In Gatekeeper Role, Court Trains Attention on Expert Methodology, Not Conclusions

In Gatekeeper Role, Court Trains Attention on Expert Methodology, Not Conclusions

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...
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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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