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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’...
Arizona Appeals Court Affirms Trial Court’s Acceptance of a Calculation of Value

Arizona Appeals Court Affirms Trial Court’s Acceptance of a Calculation of Value

by Royer Advisors | Dec 11, 2024 | Court Rulings, Valuations

Mikalacki v. Rubezic This Arizona divorce appeal affirmed the trial court’s acceptance of a calculation of value the wife’s expert, Brendan Kennedy, offered to determine the value of the couple’s law firm awarded to the husband in the trial. The husband appealed other...
Plaintiff Fails to Convince the Court That Physical Loss or Physical Damage Has Occurred; Virus Clause Applies and Defendant’s Motion to Dismiss Is Granted

Plaintiff Fails to Convince the Court That Physical Loss or Physical Damage Has Occurred; Virus Clause Applies and Defendant’s Motion to Dismiss Is Granted

by Royer Advisors | Dec 11, 2024 | Court Rulings, Valuations

Family Tacos, LLC v. Auto Owners Ins. Co. Summary In this business interruption case resulting from mandatory shutdowns to control COVID-19, the court grants a motion to dismiss the plaintiff’s claims. Plaintiff operates two restaurants in Ohio, which has incurred...
Court Finds Valuation of Debtor Entity Must Account for COVID-19 Effect on Industry

Court Finds Valuation of Debtor Entity Must Account for COVID-19 Effect on Industry

by Royer Advisors | Dec 11, 2024 | Valuations

A recent Chapter 11 bankruptcy ruling on the creditor’s election to treat its claim fully secured turned on valuation issues. On a basic level, the question was how to value a fitness club in the context of COVID-19 and the resulting economic uncertainty. The parties’...
Indiana Supreme Court Rejects Blanket Rule Against Discounts in Compulsory, Closed-Market Share Buyback

Indiana Supreme Court Rejects Blanket Rule Against Discounts in Compulsory, Closed-Market Share Buyback

by Royer Advisors | Dec 11, 2024 | Court Rulings, Valuations

Hartman v. BigInch Fabricators & Construction Holding Co., Inc In 2020, the Indiana Court of Appeals overturned the trial court and found for the selling shareholder when it decided discounts were inappropriate in any compulsory, closed-market sale. The court did...
Connecticut Supreme Court Clarifies Double-Counting Rule

Connecticut Supreme Court Clarifies Double-Counting Rule

by Royer Advisors | Dec 11, 2024 | Court Rulings, Valuations

Oudheusden v. Oudheusden The Connecticut Supreme Court clarified this jurisdiction’s approach to double counting (or double-dipping in a recent decision). The court acknowledged that it had never been asked to determine whether the rule against double counting applied...
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Recent Posts

  • 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
  • Expert’s Testimony Is Excluded as to Solvency—Adjustments to the Balance Sheet of Debtor Were Inappropriate

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