page-header

Advent Blog

The professionals at Advent Valuation Advisors write original articles on various valuation and related subjects. If you are interested in receiving an email when a new article gets published to this blog, you can subscribe with just an email address below.

Discount for Lack of Marketability (DLOM) in NY Fair Value

DLOM’s in New York statutory fair value cases continue to be a highly unsettled issue. Following…

New York DLOM Ruling: Discount for Lack of Marketability not “Mandatory”

Zelouf v. Zelouf, 2014 N.Y. Misc. LEXIS 4341 (Oct. 6, 2014) When it comes to valuing…

Goodwill worth Zero or $93 Million? Estate of Adell v. Commissioner

Estate of Adell v. Commissioner, 2014 Tax Ct. Memo LEXIS 155 (Aug. 4, 2014) In a…

In Buyout, Court Extols Expert’s Valuation Acumen

Matter of Adelstein v. Finest Food Distributing Co., 2014 N.Y. App. Div. LEXIS 2542 (April 16,…

Valuing a Hypothetical Asset Renders Appraisal ‘Meaningless’

In Alli v. Commissioner, 2014 Tax Ct. Memo LEXIS 15 (Jan. 27, 2014), a taxpayer…

Tax Court explains how to value a holding company and discount for BICG liability

Just as film critics predict that a movie they see today will be a contender in…

GAAP ‘Relevant,’ But ‘Not Controlling’ in Valuation

In re Flashcom, Inc., 2013 U.S. Dist. LEXIS 171266 (Dec. 4, 2013) After an Internet business…

Inexact Apportionment Invalidates Expert’s Royalty Calculation

Rembrandt Social Media, LP v. Facebook, Inc., 2013 U.S. Dist. LEXIS 171127 (Dec. 3, 2013) In…

Expert’s Calculation Report Fails to Yield ‘Actual Fair Valuation’

Surgem, LLC v. Seitz, 2013 N.J. Super. Unpub. LEXIS 2491 (Oct. 16, 2013)  We are asked…