BVR Legal and Court Case Yearbook 2016

February 2016 PDF (262 pages)

BVR (editor)

Business Valuation Resources, LLC

The BVR Legal and Court Case Yearbook 2016 is essential for business appraisers and attorneys who want to stay ahead of their peers on the most important legal issues confronting business valuation. With in-depth analysis from BVR’s legal team, the lessons learned in this book help appraisers come to better and more defensible valuation conclusions. Attorneys who retain appraisers as financial experts will learn how their experts help them win (or lose) in court.

The Yearbook analyzes the year’s most meaningful valuation-related issues in the major courts including marital disputes, breach of contract actions, damages, dissenting shareholder disputes, estate and gift tax cases, federal taxation, intellectual property cases, bankruptcy litigation, and more. Readers learn how debates over economic damages, goodwill, M&A-related appraisals, discounts, and Daubert challenges played out in court during the past year.
This publication and many more are also available for download with a subscription to the Digital Library or BVResearch Pro.
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Highlights of the Yearbook include:

  • Learn why the Ohio Court of Appeals is retreating from the Heller decision, which made news by prohibiting double dipping in divorce cases. Has the court changed its mind?

  • Keep up with the always-watched Delaware Court of Chancery decisions. This year, the court decided in several instances that merger price was a more reliable indicator of value than standard valuation techniques. How will this affect the valuation profession?

  • Find out which court is admitting an expert’s “improbable” conclusions that are “good enough” to warrant admission under Daubert

Introduction

Court Case Summary Table

Court Case Digests

Advanced Drainage Systems v. Quality Culvert, Inc.

American Aerial Services v. Terex United States

American Eagle Waste Industries, LLC v. St. Louis County

In re Ancestry

Anchor Savings Bank v. United States

Apple, Inc. v. Samsung Electronics Co.

AstraZeneca AB v. Apotex Corp.

Bank of America, N.A. v. Veluchamy (In re Veluchamy)

Berg v. Young

Bohme v. Bohme

Cartwright v. Jackson Capital Partners, Limited Partnership

Chambers v. Fike

Charron v. Sallyport Global Holdings, Inc.

Chico’s Fas, Inc. v. Clair

City of Baton Rouge v. Jay’s Donuts, Inc.

Clear-View Technologies, Inc. v. Rasnick (I), (II)

Cohen & Company v. Breen

Cortes v. 3A N. Park Ave Rest Corp.

Crile v. Commissioner

Cullifer v. Commissioner

In re Dole Food Co. (Dole I)

In re Dole Food Co., Inc. Stockholder Litigation (Dole II)

In re Dole Food Co. (Dole III)

In re El Paso Pipeline Partners, L.P. Derivative Litigation

Finjan, Inc. v. Blue Coat Systems, Inc.

Fox v. CDx Holdings

Freihage v. Freihage

Gallo v. Gallo

Estate of Giustina v. Commissioner

Glickenhaus & Co. v. Household International, Inc.

In re Groupon Securities Litigation

Guardian Energy, LLC v. County of Waseca

In re Marriage of Hartung

Hewlett-Packard Co. v. Benton Cnty. Assessor

In re Honer

Immersion Corp. v. HTC Corp.

J&M Distributing, Inc. v. Hearth & Home Technologies, Inc.

Kardash v. Commissioner (Kardash I)

Kardash v. Comm’r (Kardash II)

K.T. v. M.T.

Lane v. Lampkin

LongPath Capital, LLC v. Ramtron International Corp.

Lunn v. Lunn

In re Mauer

McCarter v. McCarter

Merlin Partners LP v. AutoInfo, Inc.

Moore v. Getahun

Moore v. Moore

Nordock, Inc. v. Systems, Inc.

Owen v. Cannon

Perez v. Bruister

Rabe v. Rabe

Reedy-Huffman v. Huffman

Ross v. Rothstein

Rowe v. DPI Specialty Foods

Russell v. Allianze Life Insurance Co. of North America

Schickner v. Schickner

SEC v. Wyly (I), (II)

Settele v. Settele

Shaffer v. Visaggio’s, Inc.

Sieber v. Sieber

Tilstra v. Boumatic LLC

Tri Cnty. Wholesale Distribs. v. Labatt USA Operating Co. LLC

TWC I, L.L.C. v. Damos

Utah Resources International, Inc. v. Mark Technologies Corp.

Warsaw Orthopedic, Inc. v. NuVasive, Inc.

Washington v. Kellwood Co.

Wright v. Irish (Hudson Valley Clean Energy, Inc.)

Zelouf International Corp. v. Zelouf