commercial litigation valuation and testimony€¦ · valuation & testimony 214-909-6144...

W. H. Frazier & Co., INC.B U S I N E S S VA LUAT I O N C O N S U LT I N G

COMMERCIAL LITIGATIONVALUATION AND TESTIMONY

214-909-6144 | [email protected] | www.whfrazier.com

COMMERCIAL LITIGATIONVALUATION AND TESTIMONY

COMMERCIAL LITIGATIONValuation and Testimony


W. H. Frazier & [email protected]

ABOUT WILL FRAZIER

My 44 years of valuing, financing, selling and advising family-owned businesses gives me the skill, experience and perspective to provide highly effective testimony in the area of commercial litigation.

I have a lengthy track record in testifying about the value of a business or equity or debt issued by a business. These cases have been tried in various court venues including federal, state, bankruptcy, family and probate. Many of these cases stem from disputes over valuation interpretation of buy-sell agreements, redemptions and letters of intent. Damages resulting from commercial contract disputes is also a frequent reason for which I have been retained.

During my career I have valued most industries; however, the industries I have the most experience in include:

• Energy (upstream Midstream and downstream)• Timber and Lumber• Plastics• Telecommunications• Automobile dealerships

• Restaurants• Meat Packing• Basic Manufacturing• Industrial Distribution• Beverage Distribution• Real Estate Holding Companies.

W. H. Frazier & Co.BUSINESS VALUATION CONSULTING


[email protected]

Commercial LitigationVALUATION & TESTIMONY

W. H. Frazier & Co.

BUSINESS VALUATION CONSULTING

[email protected]

I can also tailor the scope of the engagement to your needs. If you have a major case in Federal court, we (the assembled team) are equipped to handle it. If you have a smaller matter in probate court, it will be approached with the same degree of thoughtfulness and professionalism but with a sharp eye at keeping costs to a minimum.

I have found over the years that most clients want both a high level of quality and professionalism in an appraisal but care equally about the cost of this service. Very few firms can deliver on both sides of this equation. At W.H. Frazier & Co., Inc. I can honestly represent that I can. In fact, my motto is “on point, on time and on budget.”

Whether as a consultant or testifying expert, I can be of major assistance to you. As a valuation expert, you can be assured that you will receive a highly professional report and solid testimony-delivered on time and on budget.

If your matter requires the services of experts in other fields besides business valuation, I can assist you in putting together an excellent team of experts. With my breadth of professional contacts I have other testifying experts I can call on in various fields such as real estate, petroleum engineering, intellectual property, and machinery and equipment.

WHEN YOU NEED 44 YEARS OF

EXPERIENCECommercial Litigation

VALUATION & TESTIMONY

[email protected]

As an attorney or fiduciary, at times you will face litigation or controversy involving the value of an interest in a closely-held business or holding entity. You will need the services of an expert. W.H. Frazier & Co., Inc. would be a good choice.


Recent Controversies - Will Frazier

PIERSON M. GRIEVE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Docket No. 8249-18. United States Tax Court. Trial held March 13-14, 2019, St. Paul, Minnesota. Gift tax case involving the value of limited liability interests in family holding companies.

K&F Restaurants Holdings, Ltd., et al v. Nicholas G. Kovacs, et al. Nineteenth Judicial District Court. Parish of East Baton Rouge. State of Louisiana. Number 672894. Matter settled before trial. Dispute involved the valuation of equity interests in quick service restaurant chain.

Estate Taxes – Family owned S corporation in dispute with the IRS over the value of minority interest in large distributor of alcoholic beverages.

Income Taxes-Dispute with the IRS over the amount of compensation of the CEO/founder of large food producer in Ohio.

Starbucks Corporation, Plaintiff v. Alamo Java, LLC, Defendant. UNITED STATES DISTRICT COURT DISTRICT OF NEW MEXICO. Civil Action No. 2:17-cv-01223-CG-GJF. Damages related to a construction dispute.

Estate Taxes – Family owned LLC in dispute with the IRS over the value of minority interest in oil and gas holding entity.

Sfile Technology Corporation, Claimant, v. Donnelly & Co. and George Arthur Donnelly, III, Respondents. CASE NO. 01-17-004-8242. AMERICAN ARBITRATION ASSOCIATION. June, 2018. Best efforts offering dispute.

Estate Taxes - Dispute with the IRS over the value of a large family-owned chicken processing operation.

2019

2018



Carolina Beverage Group, LLC, Claimant, v. Harry Barto, Respondent. CASE NO. 01-16-0001-8613. AMERICAN ARBITRATION ASSOCIATION. April, 2017. Dispute over value of shares held by terminated CEO.

Estate Taxes - Dispute with the IRS over the value of a large family-owned pork processing operation.

Dispute among partners of Texas limited partnership regarding compensation paid to manager/general partner entity of a beer distributor.

Intra-family redemption of limited partnership interest of real estate holding partnership. Hired to provide the third and determinative value.

Estate Taxes - Dispute with the IRS over the value of a minority interest in a telephone operating company and rural cellular partnerships.

Dispute regarding the value of a widow’s interest in an augmented estate (Kansas). Estate ownership was in real estate holding entities.

Estate Taxes - Dispute with the IRS over the value of a minority interest in a family-owned pork processing company.

Estate Taxes - Dispute with the IRS over the value of a minority interest in family-owned liquor distribution company.

Shareholder dispute over redemption of interest in closely held fire safety products manufacturing business.

Gift taxes- As IRS expert, dispute over the value of pipelines and cattle ranching operations.

2017

commercial litigation valuation and testimony€¦ · valuation & testimony 214-909-6144...

Documents