Champions Retreat Golf Founders, LLC v. Comm’r, T.C. The Tax Court, on remand from the 11th Circuit, which decided that the taxpayer was entitled to a charitable donation for a donation of a conservation easement, valued that interest to determine the amount of the donation deduction. Both parties presented valuation opinions from expert appraisers. The  Continue Reading »

Mikalacki v. Rubezic This Arizona divorce appeal affirmed the trial court’s acceptance of a calculation of value the wife’s expert, Brendan Kennedy, offered to determine the value of the couple’s law firm awarded to the husband in the trial. The husband appealed other nonvaluation issues related to the divorce, which the trial court affirmed. Those  Continue Reading »

Kuzma v. N. Ariz. Healthcare Corp This was a case regarding a motion for summary judgment against the plaintiff, Gregory Kuzma, alleging violations of the False Claims Act (FCA) by the defendants, Northern Arizona Healthcare Corp. et al. (NAHC). NAHC acquired the Summit Surgery and Recovery Care Center (the Summit Center). Kuzma was VP and  Continue Reading »

SEC v. Bluepoint Inv. Counsel The opinion digested here was a short ruling on three motions to exclude testimony. We discuss the motion to exclude (by inference) the testimony of the SEC’s expert, Ms. McMahon. The defendant’s motion asked the court to exclude any evidence of Amiran’s value that was not known to Greenpoint Target  Continue Reading »

Sipko v. Koger, Inc. This shareholder oppression and buyout litigation have been going on since November 2007. The Supreme Court of New Jersey once again stepped in. It reversed the appellate court’s decisions, remanding the case to the trial court. The Supreme Court summarized its holdings: HOLDINGS: [1]-The appellate court erred by remanding the case  Continue Reading »

Total Quality Logistics, LLC v. Tucker, Albin, and Assocs. An Ohio appellate court affirmed the trial court’s denial of a permanent injunction to the plaintiff because the evidence did not show that it faced immediate and irreparable injury or harm. It was also held that the trial court properly dismissed the plaintiff’s claim for tortious  Continue Reading »

Pitsch v Pitsch Holding Co. In this shareholder deadlock case, the Michigan Court of Appeals affirmed the decisions of the trial court to order a sale of the plaintiffs’ shares of Pitsch Holding Co. (PHC) to the defendants and to determine the price of the shares at a price the special master (Amicus) determined using  Continue Reading »

Sproule v Johnson In a direct appeal from the district court in North Dakota to the Supreme Court in North Dakota, the Supreme Court affirmed the decision of the district court to dissolve a partnership; a buyout of the plaintiffs’ indirect interest in a Canadian entity was appropriate; and there was no error in valuing  Continue Reading »

Asare v. Asare In this marital dissolution appellate case, the appellate court must resolve several issues related to the equitable distribution of the marital estate. On most issues, the appellate court affirmed the trial court. However, the appellate court reversed the trial court on the issue of how much passive appreciation related to an investment  Continue Reading »

King v. King, 2022 Md. App. In this divorce case, the Court of Special Appeals of Maryland affirmed the circuit court’s decisions of appeals from Eric King, including, among others, the business value and the incomes of the respective parties. The parties were married in 2004. The divorce filings commenced on Nov. 6, 2019. A  Continue Reading »