From Merger to Courtroom: Unpacking the Ramcell, Inc. v. Alltel Valuation Dispute
In a landmark decision that hones the focus on the valuation of shares in corporate merger disputes, the Court of Chancery issued an...
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- May 23
- 9 min
Valuation Battle Ends with $12M Verdict & $58M Minority Shareholder Buyout
Koch v. Koch (No. 27-CV-18-20579, 2022 WL 1467980 (Minn. Dist. Ct. May 06, 2022)) involved a shareholder dispute among three brothers who...
- Apr 8
- 4 min
Tax-Affecting Company Income: A Monumental Court Ruling and its Implications for Valuation
The valuation industry has long debated the appropriateness of tax-affecting the earnings of pass-through entities when using the...
- Sep 1, 2022
- 3 min
DFC Global Corp: Delaware Supreme Court to Chancery Court on Business Valuation: Show Your Work!
The Delaware Supreme Court’s reversal of Chancery Court’s holding provides a reminder that in the sometimes-esoteric world of business...
- Aug 16, 2022
- 2 min
Fair v. Fair: Exploring the Impact of Discount for Lack of Marketability (DLOM)
In the case of Fair v. Fair, the Louisiana Appellate Court examined the impact of the discount for lack of marketability (DLOM) on the...
- Jul 14, 2022
- 4 min
Fair Price & Process: A Deep Dive into Marion Coster v. UIP Companies
The Coster v. UIP Companies, Inc., 2022 WL 1299127 (Del Ch. May 2, 2022) case highlights the critical importance of a fair price and...
- Jun 14, 2022
- 2 min
Marion Coster v. UIP Companies: The Importance of Fair Price and Process in Valuation
In the case of Marion Coster v. UIP Companies, Inc., et al., the Delaware Chancery Court examined the issues of fair price and fair...
- May 18, 2022
- 2 min
Analyzing Lost Profits in Defamation Cases: Memorial Hermann Health Sys. v. Gomez
In the case of Mem'l Hermann Health Sys. v. Gomez, 649 S.W.3d 415 (Tex. 2022), a Texas appeals court recently upheld the jury's liability...
- Jan 11, 2022
- 3 min
The Admissibility of Calculated Value Assignments in Courts of Law: Larchick v. Pollock
In Larchick v. Pollock, the admissibility of calculated value assignments in Arizona courts of law took center stage. This article...
- Jan 5, 2022
- 6 min
Bandera Master Fund v. Boardwalk: A Deep Dive into Valuation Techniques for Damages Assessment
Bandera Master Fund LP v. Boardwalk Pipeline Partners, LP, C. A. 2018-0372-JTL (Del. Ch. Nov. 12, 2021) highlights the importance of...
- Dec 14, 2021
- 3 min
Bandera Master Fund v. Boardwalk: Analyzing Valuation Techniques in Damages Assessment
The Bandera Master Fund LP v. Boardwalk Pipeline Partners, LP, C.A. 2018-0372-JTL, 2021 Del. Ch. LEXIS 266 (Del. Ch. Nov. 12, 2021) case...
- Oct 19, 2021
- 2 min
In Re Cellular: Valuation Lessons from a Squeeze-Out Shareholder Dissent Case
In the case of In Re Cellular Tel. P'ship Litig., the Delaware Chancery Court addressed a shareholder dissent suit involving a...
- Jan 19, 2021
- 4 min
Columbia Pipeline Appraisal Case: Market Evidence Reigns Supreme
The Columbia Pipeline Group, Inc. ("Columbia") appraisal case, In re Appraisal of Columbia Pipeline Group, Inc., C.A. No. 12736-VCL (Del....
- Jan 7, 2020
- 4 min
Recognizing Goodwill in Professional LLCs: Analysis of McLelland v. Paxton
In McLelland v. Paxton, 11 Wash. App. 2d 181, 453 P.3d 1, 11 Wn. App. 2d 181 (Wash. Ct. App. 2019), the Washington Court of Appeals...
- Dec 18, 2019
- 4 min
Dieckman v. Regency: Unraveling the Role of Valuation Techniques in Merger Conflicts
This article delves into the intriguing case of Dieckman v. Regency GP LP, C.A. No. 11130-CB, 2019 WL 5576886 (Del. Ch. Oct. 29, 2019),...
- Oct 22, 2019
- 4 min
Stillwater Mining Co.: Emphasizing Deal Price in Fair Value Determinations
In re Stillwater Mining Co., Consol. C.A. No. 2017-0385-JTL (Del. Ch. Aug. 21, 2019) illustrates the importance of deal price in...
- Sep 24, 2019
- 4 min
U.S. Tax Court Advances Tax Affecting in Estate of Aaron Jones v. Commissioner
Introduction In the Estate of Aaron Jones v. Commissioner, T.C. Memo 2019-101, the United States Tax Court addressed the issue of tax...
- May 2, 2019
- 3 min
Kress v. United States: Tax Affecting in Valuation of Pass-Through Entities Gains Ground
The landmark case of Kress v. United States, decided on March 26, 2019, has significantly impacted the field of business valuation,...
- Dec 15, 2018
- 3 min
Chancery Rejects Management Projections as Unreliable
Blueblade Capital Opps. LLC and Blueblade Capital Opps. CI LLC v. Norcraft Cos., Inc., C.A. No. 11184-VCS (Del. Ch. July 27, 2018)...
- Dec 15, 2018
- 3 min
Lessons from Zayo Group v. Latisys: Why Proper Valuation Practices Are Critical in M&A Deals
Zayo Group, L.L.C. v. Latisys Holdings, L.L.C., C.A. No. 12874-VCS (Oct. 26, 2018) serves as a cautionary tale for companies engaging in...
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