At a recent FAE/BVR meeting, Mel Abraham CPA, CVA, ABV, ASA, reminded appraisers that “any report can confirm a business had $1 million in cash flow last year.”   But, if the jury knows that it’s a family business, the mother just fired the son who ran operations, and the brother who owns the real estate is suing to evict the business, “it’s easier to explain why no one would want to be a minority partner,” he said.  “The jury can follow you, the opposing expert, or create their own path.  Stories pave the way to make it easier for them to follow you.”