Capitalization of Excess Earnings Method Used to Value Minority Interest in Emergency Room Practice

Business Valuation Update BVLaw
Legal and Court Case Update
March 11, 2005
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marital dissolution/divorce

Patricia P. Hess v. Ralph C. Hess, III
No. 2003-CA-002195-MR (KY App. 2005), unpublished
US
State Court
Kentucky
Court of Appeals
Christopher J. Shaughnessy, Kent Masterson Brown, R. Stephen McGinnis
Michael B. Mountjoy; Robert E. DeLawder
Miller

Summary

The Kentucky Court of Appeals affirmed a lower court’s valuation of an interest in an emergency room medical practice. The goodwill of which was valued using the capitalization of excess earnings approach. The court rejected the use of mean average physic ...

See Also

Patricia P. Hess v. Ralph C. Hess, III

The Kentucky Court of Appeals affirmed a lower court’s valuation of an interest in an emergency room medical practice. The goodwill of which was valued using the capitalization of excess earnings approach. The court rejected the use of mean average physic ...