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Stay appraised of all the latest business considerations in the jewelry industry! The report explains how jewelry stores operate, the nature of their revenue streams, value drivers, the industry environment, the risks involved, and other key factors.
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Creech v. Creech
At issue is the valuation of husband's electrical business.
Moulton v. Moulton
One issue in this case was the inclusion of equipment in determining the value of the husband's electrical contracting business.
C.H. Reynolds Electric, Inc. v. Donald K. Spears
The California Court of Appeals, Sixth District affirmed the lower court’s denial of damages in this breach of fiduciary duty and intentional interference with economic advantage case. It found that the lost profits estimate provided by the plaintiff, and ...
Sugar Hill, LLC v. United States
To value a company that owns real property, business appraisers frequently rely on third-party appraisals by presumably qualified experts. In a recent twist, in this case, the real estate appraiser relied on components of value, including occupancy and ma ...
In re Marriage of Dieger
At issue is the valuation of twenty shares of husband's stock.
Mitchell Lloyd MaGill v. Mary R. MaGill
The Tennessee Court of Appeals affirmed the lower court’s decision not to place a value on two businesses operated by the husband. The appellate court noted that neither party presented any evidence regarding the value of the businesses’ assets and the ev ...
Frett v. Frett
IN THE COURT OF APPEALS OF IOWA No. 4-083 / 03-1305 Filed May 14, 2004 IN RE THE MARRIAGE OF LISA MARIE FRETT and ROBERT JAY FRETT Upon the Petition of LISA MARIE FRETT, Petitioner-Appellee, And Concerning ROBERT JAY FRETT, Respondent-Appellant. Appeal from the Iowa District Court for Linn County, Thomas L. Koehler, Judge. Robert Frett appeals several economic provisions of the parties' dissolution decree. AFFIRMED AS MODIFIED.
Scheppelmann v. Scheppelmann
Issue was whether wife was entitled to a share of appreciation in value of husband's separate business received as a gift during marriage.
Troutman v. Troutman
One issue in this case was the value of husband's electrical company.
In re the marriage of Romey
Husband's building for business located on personal property not valued separately because it ultimately added little value to the property as a whole.
Trenhaile v. J.H. Findorff & Son, Inc.
Claim for lost future profits must be supported by reasonable evidence. Expert's credibility at issue because of exclusion of bad years in his calculations for projection of business profit.
Griggs v. Griggs
The husband appealed this Vermont divorce case to the State Supreme Court inter alia to challenge the inclusion of PPP loan proceeds by the wife’s expert in determining the cash flows of the husband’s electrician services business for purposes of determining a value of the business using the capitalization of earnings method. The Supreme Court affirmed the lower trial court on this issue and allowed the PPP proceeds to be included in the cash flows.
Hester v. Hester
Divorce court prefers market approach to income approach for valuation of electrical company, finding market data supplied sufficient comparables.
Estate of Welch v. Commissioner (I)
At issue is whether the estate of Welch is entitled to discount the value of stock for built-in capital gains taxes.
In re Burg
The debtor withheld records and failed to explain missing assets and deleted records and misled the court as to what he did with certain assets. The debtor also knowingly and fraudulently withheld records from the trustee. This was all part of a scheme the debtor devised with the help of a “consultant” to avoid repaying the plaintiff creditors.
Private Letter Ruling 201314002
In a non-precedential ruling, the IRS approves a proposed data center business for status as a real estate investment trust (REIT) under IRC section 856, finding the properties the company plans to lease to tenants are real property and constitute real es ...
In re Trapp
The primary issue in this Illinois appeal of a divorce decree dealt with the value of a company owning two buildings. The primary tenant in both buildings was the husband’s electrician business. The trial court accepted the value of the real estate company the husband’s business valuation expert, who was not a real estate appraiser, submitted. The business appraiser valued the two buildings using what the court determined to be “competent evidence.”
In re the marriage of Lowry
At issue is the valuation of husband's electrical business.
Utilicorp United v. Commissioner
At issue is whether one member of the affiliated group, Utilicorp, Inc. (UtilCo), improperly included in the depreciable basis of certain property the nondepreciable cost of goodwill or going concern value.
Wright v. Irish (Hudson Valley Clean Energy, Inc.)
Court discredits respondent expert’s capitalization of earnings calculation and market-based analysis, noting “severe deficiencies” and instead adopts petitioner expert’s valuation but applies DLOM to entire equity value, not just goodwill.
In re Brand Name Prescription Drugs Antitrust Litigation
Suit against manufacturers and wholesalers of brand-name prescription drugs charging conspiracy to deny discounts to the pharmacies. Admissibility of experts at issue.
Square D. Company and Subsidiaries v. CIR
The full Tax Court considered how to measure reasonable compensation in relation to golden parachute payments for sec. 280 (G) purposes. The Tax Court determined the multifactor test was the more appropriate than the independent investor test under this s ...
Great Lakes Business Trust v. M/T Orange Sun (I)
Court adopts lost profits calculations by the plaintiff’s damages expert for a deep harbor dredger, accepting higher utilization rate than historic rates based on evidence of “robust” market and lack of competition.
Disotell v. Stiltner
The trial court in this partnership dissolution case approved the remedy of a buyout of one of the partnership’s interest.
W.S.A., Inc. and Harmon Contract v. ACA Corporation
ACA seeks damages from Harmon for the "destruction of its business," based on the fair market value of ACA before its demise.