by Royer Advisors | Dec 11, 2024 | Court Rulings, Valuations
When it comes to methodology, stick to the tried and true. This is the takeaway from a recent intellectual property case involving a patent related to a dual-flush valve mechanism in toilets. An experienced appraiser tinkered with the royalty base and royalty rate...
by Royer Advisors | Dec 11, 2024 | Valuations
Huff Fund Investment Partnership v. CKx, Inc., 2013 Del. Ch. LEXIS 262 (Oct. 31, 2013) It’s no secret that the Delaware Court of Chancery has a strong liking for the discounted cash flow (DCF) analysis in fair value determinations. For this reason, a decision in which...
by Royer Advisors | Dec 11, 2024 | Court Rulings, Valuations
Just as film critics predict that a movie they see today will be a contender in next year’s Oscar race, we venture to say that the Tax Court’s recent Estate of Richmond opinion will be one of the most important valuation decisions of 2014. It deals with a number...
by Royer Advisors | Dec 11, 2024 | Valuations
Even when a case ostensibly is not about valuation, valuation issues often play a pivotal role, and failure to provide a valuation may undermine a party’s claim. This is one of the lessons gleaned from a Delaware shareholder suit that moved from the Delaware Court of...
by Royer Advisors | Dec 11, 2024 | Accounting Standards, Business Plans, Financial Planning, Valuations
When considering the value of your Maine-based small business, you may not have considered what standard is used in the determination. It can be a fairly important question that affects how the valuation turns out. Any qualified valuation report should state the...
by Royer Advisors | Dec 11, 2024 | Valuations
Estate of Tanenblatt v. Commissioner, 2013 Tax Ct. Memo LEXIS 273 (Nov. 18, 2013) In challenging the Internal Revenue Service’s deficiency notice related to estate taxes for the decedent’s interest in a limited liability company, the taxpayer pulled out all the stops....
