Litigation Support

Appraisal Economics has provided clients with litigation support services in some of the largest cases involving business and asset valuation issues. Cases in which we have provided expert witness testimony before the U.S. Tax Court include Nestle Holdings Inc. v. Commissioner, United Parcel Service of America v. Commissioner, and DHL Corp. v. Commissioner. Other legal and dispute-resolution tribunals that have recognized members of our staff as expert witnesses include the U.S. Department of Justice, U.S. District Courts, the Federal Communications Commission (FCC), Bankruptcy Courts, Tax Appeals Courts in many states, and the American Arbitration Association. Members of our staff have passed the IRS background investigation and have been approved for staff-like access.

Appraisal Economics has provided crucial expert witness testimony in many different types of litigation and business valuation disputes. Among them are:

Federal Tax Cases
Our expert witness testimony has played a role in many cases dealing with inter-company transfer pricing, purchase price allocation, gift and estate taxes, company reorganizations, and recapitalizations.

Determining Damages
Our experts have provided analyses to determine the present value of lost income and incremental market value of property in many infringement and breach of contract cases. Such analysis is most often the key issue in determining damages in these cases.

Dissenting Shareholder Cases
Stock value can only be allocated to individual shares based on the overall value of the underlying business enterprise. Our expertise in providing that type of stock valuation and analysis has often been tapped to determine the fair value of shares for dissenting shareholders.

Ad Valorem Cases
Our valuations have been used successfully to establish initial assessments, contest faulty assessments, and as a basis for expert testimony. We can provide these appraisals for both real and personal property.

Bankruptcy Cases
Analysis to determine whether a company represents greater value as a going concern or through liquidation of its assets is often the critical factor deciding its termination or continued existence. Appraisal Economics is frequently called upon to conduct such analyses.

Learn more about the variety of services that Appraisal Economics has to offer, including business valuations, stock-based compensation, gift and estate tax planning, solvency and fairness opinions, and more. Contact us today for more information on our litigation support for business valuations.