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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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Goodwill may still be on the menu at some restaurants
Last week’s item on the Mistretta case generated some immediate feedback. “I’d like to congratulate Gary Trugman on Mistretta and don’t doubt his finding minimal goodwill in that restaurant ...
Eatery multiples in latest Duff & Phelps report
Publicly traded quick service restaurants had a mean multiple of 16.5x (enterprise value as a multiple of EBITDA) in 2018 and are estimated to achieve a multiple of 16.8x in 2019, according to the “Restaurant Quarterly Update—Spring 2019” from Duff & Phelps.
Is this recession enough reason to devalue assets in divorce?
In Mistretta v.Mistretta (Fla. App., Feb. 18, 2010), the trial court valued the husband’s restaurant at $854,000, based on a valuation report prepared nearly a year earlier.
New trends help eateries build business
Virtual restaurants—commercial kitchens that operate through delivery services and do not have a physical dine-in space—are increasing due to the coronavirus pandemic, reports the Vertical IQ industry research platform in a recent “Coronavirus Update” for the restaurant industry.
BV specialty available to ASA real property valuers
Real property appraisers designated by the American Society of Appraisers can add a specialty in going-concern valuation for valuing a real estate-centered enterprise, i.e., a firm that also owns its real estate, such as a restaurant, nursing home, hotel, convenience store, and the like.
CPE events
Next in Line! Valuing a Limited-Service Restaurant, January 25, 10:00 a.m.-11:40 a.m. PT/1:00 p.m.-2:40 p.m. ET. Featuring: Lynton Kotzin (JS Held). CPE credits: 2.0.
McDonald's Corp., et al. v. Brentwood Center, Ltd.
The Colorado Court of Appeals remanded the lower court's determination of lost profits stemming from a breach of lease agreement containing a restrictive covenant.
Guido Panara v. Gabriella Di Ascenzo
In Guido Panara v. Gabriella Di Ascenzo, 2005 ABCA 47 (decided February 8, 2005), the Alberta Court of Appeal considered whether a former spouse should be awarded a share of the other spouse’s business based on their pre-marital cohabitation. It also cons ...
Blair-Naughton, LLC v. Diner Concepts
This is a lost profits case that involves a Daubert challenge to an “industry expert” who arrived at projections, which were used by the forensic accountant to calculate damages. Since the industry expert was excluded, so went the forensic accountant who ...
Peter Lysenko v. Mitchell J. Sawaya and Lillie Marie Sawaya
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.
In re the Marriage of Probasco
Issue was the value of the parties’ two businesses, one of which was valued based primarily on the real property it owned and leased to the other business.
Troy Browning v. Dennis Raymond Smeal
The California Court of Appeals, 2nd District, affirmed the admissibility of a franchise appraisal in this attorney malpractice action.
Charles H. Lemon v. John Gressman
The Minnesota Court of Appeals reversed the lower court’s determination of damages in this breach of noncompete agreement case.
Parlour Enterprises Inc. v. The Kirin Group, Inc.
Court denies lost profits claim for unestablished business based on speculative management forecasts and lack of credible market data.
Bertuca v. Bertuca
Court adjusts income/capitalization of earnings approach for complicated valuation of fast food franchise partnership.
Olive Hospitality Inc. v. Woo
In Olive Hospitality Inc. v. Woo, 2007 BCCA 355 (June 29, 2007), the Court of Appeal of British Columbia considered whether damages for loss of corporate opportunity could be measured based on loss of shareholders’ equity. Olive Hospitality Inc. was forme ...
David K. Wachtel, Jr. v. The Western Sizzlin Corporation
The Tennessee Court of Appeals declined to grant Western Sizzlin summary judgment on Wachtel's claim for special damages.
Brennan's Inc. v. Dickie Brennan & Company, Inc.
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.
Estate of Duilio Costanza (Costanza II) v. CIR
The U.S. Court of Appeals for the Sixth Circuit determined that an intrafamily transaction involving a self-canceling installment note (SCIN) was a bona fide transaction within the meaning of IRC sec. 2001(b). In making its determination, the appellate co ...
In re Fairvue Club Properties
Lender uses cash flow projections by the debtors’ appraiser to show that the proposed reorganization plan for two golf clubs is unfair and not feasible.
HRFH, Inc. v. Pourlos Enterprises, Inc.
The South Carolina Court of Appeals affirmed the exclusion of testimony on damages from the owner of a new business.
Fred Tabrizi v. Daz-Rez Corporation
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.
Department of Transportation v. M.M. Fowler, Inc.
The issue in this case was whether evidence of lost profits could be used to show the value of property for condemnation purposes.
Roden v. Roden
At issue is the valuation of the couple's ice cream business.
Nesser v. Boston Restaurants
At issue is the valuation of debtor's fifty percent interest in Boston Restaurants.