News & Analysis as of

Fair Market Value

Amounts Billed Do Not Indicate Fair Market Value In FCA Case

by Reed Smith on

Our day job has been keeping us busy, so busy with depositions, motions, delayed flights, and assorted drama that we have not posted in more than a month. After such a long layoff, we had hoped to return with a vengeance, a...more

Concierge Medicine – Is it for you?

by Farrell Fritz, P.C. on

According to the 2016 Kaiser/HERT Employer Health Benefits Survey, the average annual premium for employer-sponsored family health insurance coverage in 2016 was $18,142 – representing a 20% increase since 2011 and a 58%...more

The Fine Print - Summer 2017 - Litigation

The Summer 2017 issue of The Fine Print focuses on litigation and features articles on vehicle insurance claims, managing construction risks, what to know when buying a loan and more. Please see full Publication below for...more

Chancery Holds That Deal Price Is Fair Value in Massive Appraisal Fight

by Morris James LLP on

In In re Appraisal of PetSmart, one of Delaware's largest appraisal litigations in history, the Delaware Court of Chancery held that the deal price in PetSmart Inc.'s going-private transaction was the best evidence of fair...more

Insurance Coverage Applies for Cost of Repair, Even When Cost Exceeds Value

by Low, Ball & Lynch on

California Fair Plan Association v. Marlene Garnes - Court of Appeal, First Appellate District (June 14, 2017) - On a fire insurance policy, is a “total loss” one in which the damage exceeds the fair market value of the...more

Valuation Of “Different” Property In Condemnation — Does a Developed Market Exist?

When real property interests are acquired by the power of eminent domain, the owner is entitled to receive “just compensation” in the form of fair market value for the property taken....more

Delaware Court of Chancery Determines Fair Value in PetSmart and SWS Group Appraisal Cases

by Ropes & Gray LLP on

In recent years, the Delaware Court of Chancery has issued a number of high-profile opinions in appraisal litigations, many of which addressed the central question of whether and to what extent the underlying transaction...more

Delaware's New Focus on Deal Process and Disclosure: Part II

by Pepper Hamilton LLP on

In part one of this two-part series, we discussed two of four recent developments in Delaware law that reduce the liability exposure of corporate boards and controlling stockholders in merger transactions, and also benefit...more

Is Appraisal Arbitrage Past Its Prime?

by Morris James LLP on

Once again, some corporate lawyers are complaining that the Delaware courts are too good to stockholders or, more often, plaintiffs’ lawyers. In the more recent past, those complaints focused on merger litigation that led to...more

Two Recent Delaware Appraisal Decisions, Though Unlikely To Squelch Plaintiffs' Enthusiasm For Appraisal Actions, Give Companies...

by Shearman & Sterling LLP on

Recent rulings issued by the Delaware Chancery Court in two appraisal cases handed wins to the defendant companies, reflecting at least some degree of temperance within the Delaware Chancery and potentially stemming the tide...more

Recent Court of Chancery Appraisal Decisions Provide Guidance on Court's Deference to Merger Price as Evidence of Fair Value

Two recent appraisal decisions from the Delaware Court of Chancery provide additional guidance on when the court will defer to the merger price as evidence of fair value. In the first decision, In re Appraisal of PetSmart,1...more

Chancery Appraises Corporation Below Merger Price Due To Synergies

by Fox Rothschild LLP on

In a recent appraisal action before the Court of Chancery, In re Appraisal of SWS Group, Inc., C.A. No. 10554-VCG (Del. Ch. May 30, 2017), Vice Chancellor Glasscock found that the fair value of the acquired entity, SWS Group,...more

Deal Price Upheld By Chancery In Petsmart Inc. Appraisal Action

by Fox Rothschild LLP on

In the recent PetSmart, Inc. appraisal proceeding, styled as In re Appraisal of PetSmart Inc., C.A. No. 10782-VCS (Del. Ch. May 26, 2017), the Delaware Court of Chancery found the deal price to be the fair value of PetSmart,...more

Court Of Chancery Upholds Deal Price As Fair Value In Appraisal Case

by Morris James LLP on

The Court of Chancery continues to wrestle with the issue of when the negotiated deal price represents "fair value" in an appraisal case. Here, serious problems with the management projections led the Court to reject a...more

Ninth Circuit Applies Omnicare to Section 10(b) and Rule 10b-5 Claims

by Latham & Watkins LLP on

The Ninth Circuit follows the Second and Tenth Circuits in extending Omnicare’s requirements for pleading the falsity of opinion statements to claims under Section 10(b) and Rule 10b-5. In recent years, courts have...more

Lenders Welcome Cinco de Mayo Ruling From NC Supreme Court on Deficiency Judgments

Readers of my case alerts may remember a July 2015 alert about the troubling North Carolina Court of Appeals decision in United Community Bank v. Wolfe, which made it a lot harder for lenders to obtain a post-foreclosure...more

Trump Administration Issues ‘Opening Salvo’ in Canada-US Trade Dispute: Department of Commerce Imposes Major Duties on Canadian...

by Dickinson Wright on

On April 24, 2017, the U.S. Department of Commerce (DOC) announced preliminary countervailing duties (CVDs) on Canadian lumber imports. Among the investigation respondents, West Fraser received the highest rate of 24.12%,...more

Valuing Underground Natural Gas Storage in Eminent Domain Proceedings

by Nossaman LLP on

In California eminent domain proceedings, a property owner is entitled to the “fair market value” of the property being acquired. Typically, fair market value is determined by analyzing comparable sales or by utilizing an...more

The Ropes Recap: Mergers & Acquisitions Law News - Second Half 2016

by Ropes & Gray LLP on

NEWS FROM THE COURTS – Delaware Court of Chancery Once Again Rejects Transaction Price as the Best Measure of Fair Value in DFC Global Litigation - On July 8, 2016, the Delaware Court of Chancery released its...more

Border Wall Battles - Can you fight the government’s efforts to take land for the border wall, and how much compensation can you...

Landowners along the border of the United States and Mexico may soon face fast-tracked efforts by the federal government to condemn easements and, in many cases, substantial portions of their land outright through eminent...more

Michigan’s 2017 Property Tax Assessment Appeal Deadlines Are Approaching

by Dickinson Wright on

Wednesday, May 31, 2017, is the deadline for filing 2017 petitions with the Michigan Tax Tribunal for property tax appeals involving commercial real property, industrial real property, developmental real property, commercial...more

A Case Study on the Accuracy of Real Market Values on Tax Statements

by Tonkon Torp LLP on

In my previous Ear to the Ground post, I discussed real market values and how they can become inaccurate on your tax statement. For this week's post, I wanted to offer a real-life example of how this discrepancy played out...more

South Carolina FILOT Taxpayers Now Required to File a New Property Tax Return with the County Auditor

by McNair Law Firm, P.A. on

The April 30th deadline for the calendar year South Carolina taxpayers to file their annual Form PT-300, Property Return, is fast approaching. Taxpayers subject to a fee-in-lieu of tax (FILOT) must file a new schedule with...more

Is the Real Market Value on Your Tax Statement Accurate?

by Tonkon Torp LLP on

One of the most common questions asked about property tax in Oregon is whether the assessor's real market value ("RMV") is accurate. The short answer is, probably not....more

Federal district court interprets Stark Laws writing requirement

by Dentons on

On March 15, 2017, the US District Court for the Western District of Pennsylvania, ruling on cross motions for summary judgment in U.S. ex rel. Tullio Emanuele v. Medicor Associates Inc. et al., provided the first...more

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