Key cases lawyers need to know on the “discount rate”


Most lawyers underestimate the impact the discount rate can have on determining the value of a company for family, tax, securities, corporate, bankruptcy, ESOP, damages/lost profits, and other legal matters.

We checked BVLaw and found two very recent bankruptcy cases to add to other precedential decisions, for a total of 13 “must read” cases for attorneys and their financial experts.

The cases are:

  1. Energy Capital Corp. v. United States, 302 F.2d 1314 (Fed. Cir. 2002) Reminder: This case is currently available as a free download.
  2. Franconia Associates. v. United States, 61 Fed. Cl. 718 (2004)
  3. AlphaMed Pharmaceuticals, Inc. v. Arriva Pharmaceuticals, Inc., 432 F. Supp. 2d 1319 (S.D. Fla. 2006)
  4. In re Magna Cum Latte, Inc., 2008 WL 2047937 (Bankr. 2008)
  5. Miller Bros. Coal v. Consol of Kentucky, Inc., 2009 WL 4904032 (Bkrtcy. E.D. Ky.)
  6. Munters Corp. v. Swissco-Young Industries, Inc., 100 S.W.3d 292 (Tex. App. 2003)
  7. Kool, Mann, Coffee & Co. v. Coffey, 300 F.3d 340 (3d Cir. 2002)
  8. Diesel Machinery, Inc. v. B.R. Lee Industries, Inc., 418 F.3d 820 (8th Cir. 2005)
  9. Fairmont Supply Co. v. Hooks Industrial, Inc., 177 S.W.3d 629 (Tex. App. 2005)
  10. Olson v. Nieman's, Ltd., 579 N.W.2d 299 (Iowa 1998)
  11. Knox v. Taylor, 992 S.W.2d 40 (Tex. App. 1999)
  12. Burger King Corp. v. Barnes, 1 F. Supp.2d 1367 (S.D. Fla. 1998)
  13. American List Corp. v. U.S. News and World Report, 75 N.Y.2d 38 (1989)


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