Capitalization of Excess Earnings Used to Value Goodwill in Pathology Practice

Business Valuation Update BVLaw
Legal and Court Case Update
March 23, 2005

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marital dissolution/divorce
goodwill
In re the Marriage of Stanley T. Hino v. Christine Schmid
In re HINO, 2005 Cal. App. Unpub. LEXIS 2560
US
State Court
California
Court of Appeals
Stein

Summary

The California Court of Appeals affirmed the trial court’s valuation of goodwill in a medical practice at zero.

See Also

In re the Marriage of Stanley T. Hino v. Christine Schmid

Full Text of Court Cases
March 23, 2005

The California Court of Appeals affirmed the trial court’s valuation of goodwill in a medical practice at zero. The goodwill was valued using the capitalization of earnings approach, wherein the husband’s income as of the date of judgment was compared wit ...