Buzzanell v. Miller

Full Text of Court Cases
January 6, 2004
8011 Offices and Clinics of Doctors of Medicine
621111 Offices of Physicians (except Mental Health Specialists)
marital dissolution/divorce
marital dissolution

Buzzanell v. Miller
2004 N.C. App. LEXIS 32
State Court
North Carolina
Court of Appeals
Foster Shriner (for wife); David Keller (for husband)


A professional practice not established for a time sufficient for the existence of goodwill to be valued using capitalization of excess earnings. Wife's valuation upheld.

See Also

Excess earnings method preferred for medical practice valuation

One issue in this marital dissolution was the value of husband’s medical practice, Blue Ridge Pain Management and Palliative Care P.A.

Cross-Examination of Valuation Expert Considered

The North Carolina Court of Appeals affirmed the valuation of a medical practice, including goodwill, which was established using the capitalization of earnings method. It declined to consider tax consequences of a sale of the practice as a distribution f ...