by Royer Advisors | Dec 11, 2024 | Court Rulings, Valuations
Pemberton v. Pemberton, 2023 Minn. App. Unpub. LEXIS 485; 2023 This is an appeal of the district court’s decree in a complex Minnesota divorce case. While a number of issues were appealed to and decided by the appellate court in this case, including spousal...
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
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
City of Fort Collins v. Open Int’l, LLC, 2023 Before the U.S. District Court—Colorado are five motions to exclude certain witnesses by both parties. Facts “This is a breach-of-contract case arising from Defendants’ alleged failure to deliver Open SmartFlex (OSF),...
by Royer Advisors | Dec 11, 2024 | Court Rulings, Valuations
Buccieri v. New Hope Realty, Inc. This case arose out of a dispute between the surviving family and a trustee of the founders of New Hope Realty Inc. The parties could not agree on the management and operations of New Hope Realty. On July 7, 2020, a dissolution...
by Royer Advisors | Dec 11, 2024 | Court Rulings, Valuations
Rothwell v. Rothwell, 2023 The Court of Appeals of Utah considered several issues on the husband’s appeal from the district court’s ruling concerning the couple’s dissolution of marriage. This digest will cover the appellate court’s opinion regarding the valuation...
