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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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Alsup v. Alsup
At issue is the valuation of the couple's daycare business.
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.
Sharp v. Sharp
In using the capitalization of earnings method to value husband’s medical practice, the wife’s expert did not improperly include personal goodwill, the appellate court finds; the valuation rested on actual earnings with some adjustment for reasonable comp ...
Reeves v. McReynolds
At issue is the valuation of the plaintiff's interest in the pediatrics corporation and partnership formed with the defendant.
Zasler v. Zasler
Appeals court affirmed the valuation of wife's expert. His valuation used capitalization of historical income (husband took no salary at the time) and commercial goodwill (he felt husband's personal goodwill shouldn't be taken into account).
In re Mauer
Appeals court affirms trial court’s decision favoring asset approach for valuing owner spouse’s medical practices; unlike income approach, it avoids accounting for owner spouse’s future earning twice, in asset valuation and determination of alimony.
Kahn v. Kahn
Issue was the value of husband's medical practice.
DeMasi v. DeMasi
One of the issues is whether the trial court erred by including goodwill in the value of husband's medical practice.
Elizabeth Plaia Schiro v. Joseph Andrew Schiro
On appeal, Mr. Schiro raises two assignments of error.
Alpha Medical, Inc. (Alpha Medical II) v. CIR
The U.S. Court of Appeals for the Sixth Circuit reversed the U.S. Tax Court and permitted Alpha Medical to deduct the full $4.4 million salary it paid its Founder and CEO under IRC sec. 162. The Sixth Circuit reviewed the lower court's analysis of the com ...
Sharon B.W. v. George B.W.
At issue is the valuation of husband's stock in a radiology corporation.
Root v. Root
The issue in this marital dissolution was the valuation of the wife's interest in Big Horn Basin Pathology, Inc.
Sorensen v. Sorensen
Issues were valuation and distribution of husband's dental practice and allocation of expert witness fees.
K.T. v. M.T.
Appeals court affirms trial court’s ruling finding that, without noncompete from owner-spouse, under FMV standard, financial advisor’s solo practice fetches only net book value of its tangible assets; most of value lies in owner-spouse’s personal goodwill ...
Gomez v. Gomez
A major point of contention between the parties in this marital dissolution was the value of husband's radiology practice.
Mandell v. Mandell
Texas court holds unsigned buy-sell agreement controls value of husband’s medical practice, a privately held professional association, in divorce.
Kortum v. Johnson
Court considers whether a buy-sell agreement can “bargain away” statutory remedies available to minority shareholders in oppression cases.
Bostwick v. Bostwick
At issue was respondent's interest in a closely-held accounting firm.
Courtright v. Courtright
One issue in this case was the valuation of the goodwill in husband's medical practice.
Reedy-Huffman v. Huffman
State high court affirms trial court’s determination that husband’s naturopathic practice had zero goodwill value based solely on husband’s testimony that a similar practice in the area failed to attract a buyer despite being on the market for a year.
Norbert Delacey v. Martha Delacey
The Arkansas Court of Appeals considered whether the trial court erred in valuing and equitably distributing minority interests in two businesses. The interests were subject to an agreement that required the owner to tender the interests back to the compa ...
Bocek v. JGA Assocs., LLC
Court rejects expert’s loss of business opportunity and lost earnings calculations, finding capitalization of earnings method is inappropriate for valuing company with unstable earnings and lost salary projections are based on “incomplete use” of data.
Lynd v. Marshall County Pediatrics, P.C.
In share redemption dispute pivoting on missing shareholder agreement, high court finds corporate bylaws show trial court’s use of book value to value separating member’s stock was error but plaintiff failed to show right to fair value determination as a matter of law; court remands.
Mace v. Mace
The issue of first impression in this case was whether a professional practice is a marital asset.
Progressive Casualty Insurance Company v. All Care, Inc.
The Mississippi Court of Appeals determined that lost profits damages were sufficiently proven and quantified in this business interference action based on the testimony of an economist. The majority criticized the plaintiff for failing to introduce its o ...