Water and Sewer Line Construction
This industry comprises establishments primarily engaged in the construction of water and sewer lines, mains, pumping stations, treatment plants, and storage tanks. The work performed may include new work, reconstruction, rehabilitation, and repairs. Specialty trade contractors are included in this industry if they are engaged in activities primarily related to water, sewer line, and related structures construction. All structures (including buildings) that are integral parts of water and sewer networks (e.g., storage tanks, pumping stations, water treatment plants, and sewage treatment plants) are included in this industry.
Not Appropriate to Value a Recovering Business at Its ‘Nadir’
Federal court dismisses expert’s damages calculation of under Daubert for incorrectly applying the diminution of value approach to a recovered business, and for assuming a disputed IP license had no value.
Nordetek Environmental, Inc. v. RDP Technologies, Inc.
Federal court dismisses expert’s damages calculation of under Daubert for incorrectly applying the diminution of value approach to a recovered business, and for assuming a disputed IP license had no value.
Valuation of appreciation in value upheld with finding of active participation
In this brief opinion, the appellate division affirmed the trial court’s valuation of the preseparation appreciation of the husband’s 20% interest in Ivani Contracting Corp., a family-owned business.
Ivani v. Ivani
At issue is an appeal by the defendant in regards to an interest in Ivani Contracting Corp.
Rau v. Rau
At issue is the division and valuation of the marital property, including husband's interest in Ecoloquip, a waste water treatment manufacturer.
Jeffrey Edward Marks v. Malinee Sue Marks
The Michigan Court of Appeals affirmed the lower court’s decision denying reconsideration of the valuation of the party’s well drilling business in light of a post-judgment appraisal. The appellate court concluded that the post-judgment appraisal was not ...
Post-Judgment Appraisal Is Not Newly Discovered Evidence
The Michigan Court of Appeals affirmed the lower court’s decision denying reconsideration of the valuation of the party’s well drilling business in light of a post-judgment appraisal.
DCF Method Appropriate for Valuing General Contractor
In 1992, May Rakow gave 1,780 shares of Illinois Hydraulic Construction Co. (IHC) stock to her children and grandchildren.
Rakow v. Commissioner
At issue is the fair market value of stock given by petitioner to her children and grandchildren.
Leonard Pipeline Contractors, Ltd v. Commissioner
Business Valuation and Taxes: Procedure, Law and Perspective ...