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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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RAF Enterprises LLC, et al. v. Trident LLC, et al.
The California Court of Appeals, First District reversed a lost profits award in this tortious interference with a business expectancy case involving a restaurant. In assessing the future revenues projections as of the date of wrongful act in 2000, the co ...
Brave v. Brave (I)
State appellate court finds “professional license goodwill” exception, which treats personal goodwill as professional spouse’s separate property, applies to “unique,” successful restaurant and directs trial court to determine how much of the business’s go ...
William I. Stewart v. Alice Despard
The Virginia Court of Appeals affirmed the trial court's valuation and division of a marital business, a restaurant-bar. The trial court split the difference between the parties' valuations. However, it criticized the husband's expert regarding the sale.
Nieman v. Bunnell Hill Development, Co., Inc.
Owners’ lost profits calculations comparing profits from his restaurant at an old location to those he made a new location fall short of reasonable certainty standard.
Cortes v. 3A N. Park Ave. Rest Corp.
In buyout case, calculation of fair value of minority shareholder’s interest in restaurant turns on forensic accountant’s credit/cash ratio analysis; New York trial court says law recognizes lack of marketability as a factor in valuing closely held corpor ...
Graspa Consulting v. United Nat’l Ins. Co.
In this business interruption case resulting from mandatory shutdowns to control COVID-19, the court dismisses plaintiff’s (a restaurant chain owner/operator) claims against insurance company; plaintiffs did not incur (nor did it assert) physical damages to premises as required by the terms of the insurance policy.
Marital Settlement Agreement Not Addressing Goodwill May Be Vacated
The Wisconsin Court of Appeals reversed a lower court's decision not to vacate a marital settlement agreement (MSA). The wife alleged that the MSA was entered into under "exceptional circumstances." She argued that the MSA failed to divided the goodwill ...
Expert Testimony Would Have Helped Defend Lost Profits Award From a No Evidence Decision
The Texas Court of Appeals, 4th District, concluded that a lower court properly granted judgment notwithstanding the verdict and vacated a lost profits award in this contract action.
Lost Profits Awarded Even Though the Business Had Tax Losses
The Missouri Court of Appeals affirmed the jury's determination of damages in this breach of lease agreement matter.
The Amount of Lost Profits Must Be Supported by Substantial Evidence
The Colorado Court of Appeals affirmed the lower court's grant of summary judgment against Terrones on his negligent construction claim.
Measure of Damages Is Salvage Value in Conversion Case
The Utah Court of Appeals affirmed the Court of Appeals' decision to value equipment a landlord converted after the lessee's right to posses the premises terminated at its salvage value.
The Great Recession: Is It Grounds for a Court’s Reconsideration of Value?
Court denies motion for rehearing of divorce valuation based on unforeseen economic recession of 2007 – 2008.
Damages for Breach of Noncompete Agreement Must Be Reasonably Certain
The Minnesota Court of Appeals reversed the lower court’s determination of damages in this breach of noncompete agreement case.
Experts comparable rent analysis the deciding factor
The issue on appeal was the value of the parties’ two businesses. The parties met in 1983 and married in 1991.
With Expert Help, N.Y. Court Computes Deli’s Fair Value
New York court enlists expert valuators to determine the fair value of a deli, occupying a “unique niche,” following the death of one of two equal owners; the court adopts the defendant expert’s income approach, but rejects the proposed 20% lack of market ...
Court Determines Feasibility Requirements Not Met
The charge of the Bankruptcy Court was to determine whether the requirements for confirmation of a Chapter 13 personal bankruptcy reorganization were met, or whether the Chapter 7 liquidation case should be reopened.
Lost Profits Measured in Breach of Contract Action Involving Restaurants
The U.S. Court of Appeals for the 5th Circuit considered the admissibility of a financial expert and a damage award based on that expert’s testimony in this breach of contract matter involving restaurants having similar names.
Wife presents no expert; court rejects husband's account/attorney's testimony
At issue is whether the trial court improperly valued three corporations owned by respondent as having a value to the marital estate of $300,000, when the only expert testimony at trial indicated that the corporations had a fair market value of $0.
Positive outlook for restaurants bodes well for appraisers
Ed Moran: This heavily attended event is a lighthouse for activity in the restaurant industry. Valuators will see increased demand for their services from this industry, if my crystal ball is correct.
Disinterested expert's conclusions more credible and supported by evidence
This is an appeal from a marital dissolution action.
Litigation-Driven Profit and Loss Statement Conflicting With Annual Tax Return Results in Reversal of Lost Profits Award
The Supreme Court of Maine reversed a jury’s lost profits award in this conversion case because the award was not supported by evidence in the record.
Expert Testimony Should Have Been Obtained to Establish New Business’s Damages
The South Carolina Court of Appeals affirmed the exclusion of testimony on damages from the owner of a new business.
Anticipated Increase in Stock’s Value May Be Recoverable as Special Damages
The Tennessee Court of Appeals declined to grant Western Sizzlin summary judgment on Wachtel's claim for special damages.
Treatment of Debt Skews Valuation of Franchise Business
Appeals court acknowledges impossibility of duplicating calculations underlying trial court’s valuation of husband’s LLC owning McDonald’s franchises but surmises result hinges on treatment of funds from family trust to LLC as debt, rather than equity.
Insufficient Evidence of value as Required by Shareholder's Agreement
The plaintiffs filed this suit for specific performance of the buyout provisions of a shareholders' agreement.