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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…

IRA-Based Funding Strategy Runs Afoul of Tax Regulations

Peek v. Commissioner, 2013 U.S. Tax Ct. LEXIS 13 (May 9, 2013) It’s not uncommon for…