The BVR legal team often receives inquiries about our method and “rules” behind our case law research and digesting process, so we’re sharing this important background information with you. The BVLaw case law database includes thousands of court cases...
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CCA 202152018, the IRS Office of Chief Counsel Memorandum The Chief Counsel office (IRS) recently released a memorandum, which comes to two primary conclusions. First, under the fair market value standard, the hypothetical willing buyer and willing seller of...
While there is no proof, it appears that the courts are rejecting Daubert standard and FRE 702 challenges more frequently. Take, for example, these two companion cases: Xodus Med. v. Prime Med., 2021 U.S. Dist. LEXIS 240473, and Xodus Med....
At the recent AAML/BVR divorce conference, held May 8-10 in Las Vegas, one of the sessions that best conveyed the advantages of an interdisciplinary discussion was on ethics. The topic was “Ethics Violations: How to Avoid the Letter No...
In the closely watched Vinoskey ESOP litigation, the trial court recently issued a long decision that found all the defendants liable. The independent trustee was liable for causing the ESOP to overpay for company stock, the court said. It further held...
Estate of Aaron Jones v. Commissioner, T.C. Memo. 2019-101 (Aug. 19, 2019) For years, the appraisal community has wondered when the U.S. Tax Court will recognize the need for tax affecting when valuing pass-through entities (PTE) and how the court...
At the end of every year, BVLaw takes stock of valuation and damages cases that have dominated the conversation among financial experts by making law or influencing in some other way attitudes on key valuation issues. Here is our...
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Manichean Capital, LLC v. SourceHOV Holdings, Inc., 2020 Del. Ch. LEXIS 38, 2020 WL 496606 (Jan. 30, 2020) In an appraisal proceeding in which the Delaware Court of Chancery favored the discounted cash flow analysis as the means with...
Just as the novel coronavirus causing COVID-19 brought businesses and economic activity to a sudden halt, an ABA panel discussed the grave effects on businesses and the legal doctrines available to business owners to mitigate the economic injury stemming...