“I am widely regarded as the most prestigious valuation and appraisal expert for prospective buyers or sellers of small private businesses,” says the owner of the web page at www.minimaxvaluations.com/Home_Page.html. “My valuations are individually geared to your needs…If you’re a small business owner who is thinking of selling and looking for the highest possible valuation, I try to justify it for you. If you’re a prospective buyer, and looking for a ‘lowball’ number for negotiation, I try to justify it for you . . . for the lowest prices in the industry.”