In the recent case of Wingate, E. v. McGrath, D., Pennsylvania Superior Court 2025, the Pennsylvania Superior Court addressed the pivotal role of a Business Valuation Expert Witness in a contentious shareholder dispute. The case provides a compelling illustration of how courts evaluate the reliability and admissibility of expert testimony under Pennsylvania law, with direct implications for the outcome of complex business litigation.
Background and Parties
The dispute arose between Elaine Wingate, a minority shareholder, and Daniel McGrath, the majority shareholder and managing officer of a closely held corporation. Wingate alleged that McGrath had engaged in oppressive conduct and sought a judicial determination of the fair value of her shares following her forced removal from the company. Central to the litigation was the accurate valuation of the business, which would determine the amount owed to Wingate for her equity interest.


