Court Cases

Litigation is where the rubber meets the road. Here are
some recent court cases that have influenced the business
valuation and economic damages community.

Business valuators and their work product often appear in court in a variety of cases. The cases below are a sampling relevant in some of our many particular valuation areas. We’ve kept the case citations purposely brief, but we’re happy to provide guidance to the full case text.

Need for Accredited and Competent Business Valuator



Personal Goodwill and Company Goodwill



Partial Control, Not Full Control of a Company



Fair Market Value Versus Strategic and Synergistic Value



Buy Sell Agreements and Life Insurance



Subchapter S Corporation



Reasonable Compensation and Disguised Dividends in C Corporations



Voting and Non-Voting Stock



Built-In Capital Gains for Estates and Gifts



Business valuation cases do not constitute standards or practices to be applied to any certain situation.  The validity and relevance of valuation cases change over time. All cases involve specific facts and circumstances that may not be applicable to other apparently comparable situations.