As investors and financial experts pored over Hindenburg Research's allegations against activist investor Carl Icahn's holding company this week, one easy-to-verify claim stood out in the short seller's report.

Hindenburg said Icahn Enterprises LP (IEP) (IEP.O) valued a meat packing company in which it owns a 90% stake three times over its market value.

An IEP regulatory filing from March shows that it indeed valued Viskase Co Inc (VKSC.PK) as a subsidiary at $243 million as of the end of December, when the market capitalization of the company was just $88.7 million.

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Disclaimer: This video is for informational purposes only and should not be considered financial advice. Always do your own research and consult with a financial professional before making any investment decisions.