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  • For what it’s worth: Valuation in the courts – S corporation dispute highlights valuation challenges

    Spring 2008
    Newsletter: Valuation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 564

    Abstract: This issue’s “For what it’s worth: Valuation in the courts” looks at a recent divorce case that demonstrates the significant impact that “tax-affecting” an S corporation can have on a business appraisal. The case also shows that court decisions can sometimes have bearing on valuation issues debated in other venues. Citations: Bernier v. Bernier (2007 Mass. LEXIS 598, May 7, 2007). Gross v. Commissioner of Internal Revenue (272 F. 3d 333, 6th Cir. 2007, cert. denied, 537 U.S. 827, 2002). Delaware Open MRI Radiology Associates v. Kessler (898 A 2d 290, 327, Del. Ct. Ch. 2006).

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