Dan Branch’s article, “Hypothetical Transaction? But She’s Not Selling!”, was recently published in the 2014 National Litigation Consultants’ Review (Volume 3), a nationally recognized peer review journal for litigation consultants.
The article, co-authored with Atlanta attorney John Sugg of Davis Matthews and Quigley, describes issues that valuation practioners may run into regarding the actual subjective intent of the parties with the hypothetical characteristics of the standard of value being applied. Their article attempts to highlight some of the key issues regarding actual subjective intent and the fair market value standard of value and what the courts have said or are continuing to develop on these matters.
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