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 at the bottom of the page.

Is This Tech Bubble Less Scary?

In our minds, a recent Wall Street Journal Article entitled “Why This Tech Bubble Is Less Scary” by Christopher Mims ...
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IRS Releases New S-Corp Valuation Job Aid

The 2001 decision of Gross v. Commissioner (Gross v. Commissioner, T.C. Memo. 1999-254, affd. 272 F.3d 333 (6th Cir. 2001)) ...
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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 are just three cases ...
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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 a closely held company, ...
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Goodwill worth Zero or $93 Million?

Estate of Adell v. Commissioner, 2014 Tax Ct. Memo LEXIS 155 (Aug. 4, 2014) In a lingering estate tax dispute, ...
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Court Extols Expert’s Valuation Acumen

Matter of Adelstein v. Finest Food Distributing Co., 2014 N.Y. App. Div. LEXIS 2542 (April 16, 2014); 2011 N.Y. LEXIS ...
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How to value a holding company for BICG liability

Just as film critics predict that a movie they see today will be a contender in next year’s Oscar race, ...
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Valuing a Hypothetical Asset Renders Appraisal ‘Meaningless’

In Alli v. Commissioner, 2014 Tax Ct. Memo LEXIS 15 (Jan. 27, 2014), a taxpayer handed the IRS an easy ...
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GAAP ‘Not Controlling’ in Valuation

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