Goodwill ‘implicit’ in capitalization of excess earnings method

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

Access the Full Article

This article is available with a subscription to any of these products:
Already a subscriber?  Login
This article is also available for purchase. (220 words)   Add to Cart >>
Need help? Contact us:
1-503-479-8200 ext 2 or sales@bvresources.com
6411 Insurance Agents, Brokers, and Service
524210 Insurance Agencies and Brokerages
marital dissolution/divorce
Jannie M. Walker v. Ernest B. Walker
No. COA 03-998 (NC App. 2004), unpublished
July 20, 2004
US
State Court
North Carolina
Court of Appeals
Lori W. Rosbrugh, Nora Henry Hargrove
Martin

Summary

The issue in this marital dissolution was the value of husband’s insurance agency.

See Also

Jannie M. Walker v. Ernest B. Walker

Full Text of Court Cases
July 20, 2004

The North Carolina Court of Appeals affirmed the valuation of an Allstate Insurance Agency. The agency had no tangible assets of significant value and its goodwill was valued using the excess earnings method. The lower court rejected a deduction for the p ...