Value of One-Man Delivery Business Includes Goodwill

Business Valuation Update BVLaw
Legal and Court Case Update
March 25, 1999
4215 Courier Services Except by Air
492110 Couriers and Express Delivery Services
fair market value (FMV)

In re Thomas, Debtors
231 B.R. 581,1999 Bankr. LEXIS 288
Federal Court
United States Bankruptcy Court
William Barbera, CPA (for debtors)<br>Paul Elkins, CPA (for IRS)


The Internal Revenue Service filed a secured claim in the debtors' Chapter 13 bankruptcy case.

See Also

In re Thomas, Debtors

At issue is the value of a secured claim held by the Internal Revenue Service ("IRS") in the Debtors' stock in a closely held corporation.