Cross-Examination of Valuation Expert Considered

Business Valuation Update BVLaw
Legal and Court Case Update
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)


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 ...

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Buzzanell v. Miller

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.