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Illinois Appeals Court Affirms Trial Court’s Acceptance of Real Estate Value in Absence of Wife’s Submission of a Competing Value

Illinois Appeals Court Affirms Trial Court’s Acceptance of Real Estate Value in Absence of Wife’s Submission of a Competing Value

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

In re Trapp, 2022 IL App The primary issue, for valuation purposes, of this Illinois appeal of a divorce decree was the appeal court’s affirmation of the trial court’s decision to accept the valuation of the husband’s business valuation expert, Neil Gerber, as to the...
U.S. District Court Partially Excludes Witness in Securities Value Case and Allows Rebuttal Witness

U.S. District Court Partially Excludes Witness in Securities Value Case and Allows Rebuttal Witness

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

In re Navidea Biopharmaceuticals Litig. A pharmaceuticals company, Navidea, sued its former CEO, Michael Goldberg, for, among other things, breach of contract and for a declaratory judgment establishing the contractual rights and obligations of the parties. These...
Delaware Court Grants in Some Cases and Denies in Others Motions to Exclude Expert Witnesses and Certain Evidence to be Presented

Delaware Court Grants in Some Cases and Denies in Others Motions to Exclude Expert Witnesses and Certain Evidence to be Presented

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

LCT Capital, LLC v. NGL Energy Partners LP This case dealt with motions related to an ongoing case in the court. The court offered both orders and opinions to resolve the issues at hand. The plaintiff had a Daubert motion to exclude the opinions of the defendant’s...
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’...
Value of Husband’s Business Affirmed Based on Trial Judge’s Reasonable Discretion

Value of Husband’s Business Affirmed Based on Trial Judge’s Reasonable Discretion

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

In re Marriage of Bainbridge, 2023 In this case, Troy Bainbridge appealed the decree dissolving his marriage to Amanda Bainbridge. The appellate court did not err in its award of spousal support and determined  that the value of the husband’s company was proper...
On Liquidation Tax Matters, Partner Would Not Receive Any Proceeds, Thus the  Interest Received Would Be a Nontaxable Profits Interest

On Liquidation Tax Matters, Partner Would Not Receive Any Proceeds, Thus the Interest Received Would Be a Nontaxable Profits Interest

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....
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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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