2018 Business Valuation Case Law Yearbook

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Business Valuation Case Law Yearbook 2018 Edition Table of Contents Introduction Court Case Summary Table Court Case Digests ACP Master, Ltd. v. Sprint Corp. Allison v. Allison Amazon.com, Inc. v. Commissioner Athlon Sports Communications, Inc. v. Duggan Bair v. Bair Berman v. Unimin Corp. Bombardier Rec. Prods. v. Arctic Cat Inc. In re Books a Million Stockholders Litig. In re Marriage of Broesder Brundle v. Wilmington Trust N.A. Brundle v. Wilmington Trust N.A. (Brundle II) Bulloch v. Bulloch Carney v. Carney Cavallaro v. Commissioner (Cavallaro II) In re Marriage of Cheng Comcast Cable Communs. v. Sprint Communs. Co. Danmark v. CMI USA, Inc. DFC Global Corp. v. Muirfield Value Partners (DFC Global II) Matter of Digeser v. Flach Doyle v. Doyle Dunmire v. Farmers & Merchants Bancorp of W. Pa. Exelon Corp. v. Commissioner Fuller v. Fuller Holder v. Howe Horizon Health Corp. v. Acadia Healthcare Co. Kardash v. Comm’r (Kardash III) In re Marriage of Kirkendoll Estate of Koons v. Commissioner (Koons II) Kottayil v. Insys Therapeutics, Inc. Lally Orange Buick Pontiac GMC, Inc. v. Sandhu Lane v. Lampkin (Lampkin III) Lund v. Lund Mentor Graphics Corp. v. EVE-USA Inc. (Mentor I), (Mentor II) In re Merge Healthcare Inc., Stockholders Litig. Merion Capital L.P. v. Lender Processing Servs. Mifflinburg Telegraph, Inc. v. Criswell, Inc. Minn. Energy Res. Corp. v. Commissioner of Revenue In re OM Group, Inc. Stockholders Litig. Packgen v. Berry Plastics Corp. (II) Parker v. Parker Perez v. First Bankers Trust Services, Inc. Perry v. Sackett In re PetSmart, Inc. Estate of Powell v. Commissioner r2 Advisors, LLC v. Equitable Oil Purchasing Co. (In re Red Eagle Oil, Inc.) Ramundo v. Ramundo Rebelwood Apts. RP, LP v. English Redmond v. NCMIC Fin. Corp. (In re Brooke Corp.) RERI Holdings I, LLC v. Commissioner Samsung Elecs. Co. v. Apple Inc. Schewe v. Schewe Farms SEC v. Nutmeg Group, LLC Select Comfort Corp. v. Tempur Sealy Int’l, Inc. Sherwood Invs. Overseas Ltd. v. Royal Bank of Scot. N.V. (In re Sherwood Invs. Overseas Ltd., Inc.) Slutsky v. Slutsky Stephens v. Stephens In re Stericycle, Inc. Swiderski Equip. v. Swiderski In re Appraisal of SWS Group, Inc. TiVo Research & Analytics, Inc. v. TNS Media Research LLC Transupport, Inc. v. Commissioner United States ex rel. Lutz v. Berkeley Heartlab, Inc. In re Marriage of Vandal Weisfelner v. Blavatnik (In re Lyondell Chem. Co.) West Plains, L.L.C. v. Retzlaff Grain Co. (West Plains I), (West Plains II) Willis v. Big Lots, Inc.