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 ...
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)) ...
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 ...
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, ...
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, ...
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 ...
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, ...
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 ...
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 ...
