Court adopts income approach valuation but deducts personal goodwill

Business Valuation UpdateVol. 10 No. 1
Legal and Court Case Update
January 2004

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8049 Offices and Clinics of Health Practitioners, NEC
621340 Offices of Physical, Occupational and Speech Therapists, and Audiologists
marital dissolution/divorce
personal goodwill, marital dissolution
Zasler v. Zasler
2003 Va. App. LEXIS 470
September 9, 2003
US
State Court
Virginia
Court of Appeals
William R. Dacey (for wife) <br> William D. Stephens (for husband)
Benton

Summary

One of the issues in this marital dissolution was whether the trial court erred in accepting the valuations of husband’s medical practice,...

See Also

Zasler v. Zasler

Full Text of Court Cases
September 9, 2003

Appeals court affirmed the valuation of wife's expert. His valuation used capitalization of historical income (husband took no salary at the time) and commercial goodwill (he felt husband's personal goodwill shouldn't be taken into account).