by Royer Advisors | Dec 11, 2024 | Court Rulings, Valuations
In re Appraisal of Columbia Pipeline Grp., Inc. In a statutory appraisal case featuring a publicly traded company, the Court of Chancery, after an exhaustive evaluation of the sale process, found the deal price was the best evidence of fair value. It said neither side...
by Royer Advisors | Dec 11, 2024 | Court Rulings, Valuations
In re Appraisal of Jarden Corp. The Delaware Court of Chancery’s recent decision to use the unaffected market price as fair value prompted the petitioners to file a motion for reargument. In its original opinion, the court, as part of its comprehensive analysis,...
by Royer Advisors | Dec 11, 2024 | Court Rulings, Divorce Litigation, Valuations
Hall v. Hall A Florida divorce case prompted an important discovery ruling from the appellate court as to a nonowner spouse’s right to access documents and information regarding the owner spouse’s interest in a large medical practice. The wife was one of 75 owners in...
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
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....
