Intangible Asset Valuation Evidence Inadequate

Business Valuation UpdateVol. 4 No. 10
Legal and Court Case Update
October 1998
3843 Dental Equipment and Supplies
339114 Dental Equipment and Supplies Manufacturing
federal taxation

Lorvic Holdings, Inc. v. CIR
T.C. Memo. 1998-281
August 4, 1998
Federal Court
United States Tax Court
Joseph H. Wildt <br> David P. Schutte, Ph.D. <br> Thomas P. Lee <br>
Hamblen, Jr.


Lorvic Holdings Inc. was engaged in the development, design, manufacturing, marketing, distribution, and sale of a variety of healthcare products for the professional dental market.

See Also

Lorvic Holdings, Inc. v. CIR

The Tax Court valued a non-compete and secrecy agreement executed in connection with the sale of a dental products company. Both parties provided the court with experts, who valued the business with and without the agreements in place using the discounte ...