Absence of Noncompete Drives Goodwill Valuation in Liquidation Sale

Business Valuation UpdateVol. 23 No. 6
BVLaw Case Update
June 2017
8721 Accounting, Auditing, and Bookkeeping Services
541211 Offices of Certified Public Accountants
judicial dissolution
enterprise goodwill, fair value, dissenting shareholder, fair market value (FMV), liquidation, standard of value, noncompete agreement, corporate dissolution

Perry v. Sackett
2017 Cal. App. Unpub. LEXIS 1329
February 24, 2017
US
State Court
California
Court of Appeal
Theodore Mitchel (predissolution appraisal), Scott Sackett (court-appointed receiver)
Mauro

Summary

In case of voluntary corporate dissolution under judicial supervision, appeals court finds receiver’s minimum bid value was based on correct standard of value (liquidation value) and calculated auction sales price reflected all elements of a going concern ...

See Also

Absence of Noncompete Drives Goodwill Valuation in Liquidation Sale

In case of voluntary corporate dissolution under judicial supervision, appeals court finds receiver’s minimum bid value was based on correct standard of value (liquidation value) and calculated auction sales price reflected all elements of a going concern ...