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Expert’s Application of Asset Approach ‘Defies Common Sense’

Court rejects income approach for valuing interest in business with low bar of entry and few repeat customers; court also says asset-based valuation following Section 179 tax treatment understates true value of the company and requires upward adjustment.

In re Marriage of Hartung

Court rejects income approach for valuing interest in business with low bar of entry and few repeat customers; court also says asset-based valuation following Section 179 tax treatment understates true value of the company and requires upward adjustment.

Lost Profits Calculus Must Also Include Reasonable Expenses

Lost profits calculus must also prove associated expenses to a reasonable degree of certainty.

Building Materials Wholesale, Inc. v. Triad Drywall, LLC

Lost profits calculus must also prove associated expenses to a reasonable degree of certainty.

Williams v. Gaines

At issue is evidence for the fair value of one-half of Gaines Insultation stock.

Zero values for accounts receivable and goodwill

The issue in this marital dissolution was whether the trial court erred in valuing the husbands drywall business, Masters Drywall , as of the day of trial and finding that the business had no goodwill.

Masters v. Masters

This appeal from the Domestic Relations Division of the Court of Common Pleas of Stark County raises two Assignments of Error: ASSIGNMENTS OF ERROR I. "THE PROPERTY DIVISION ORDERED BY T ...

Elizabeth P. Schiro v. Joseph A. Schiro

In this marital dissolution, the court of appeals upheld the trial court's valuation of the husband's interest in Schiro-Del Bianco Enterprises, which included goodwill. The business Schiro-Del Bianco was a tile laying business operated by the husband and his partner, Fulvio Del Biano. The husband was in charge of all administrative duties and bookkeeping for the business, and Del Bianco was a highly skilled tile layer. The company owned some equipment but did not ...

No Probative Evidence—Reversed and Remanded

The valuation issue is that of business contracts, a telephone number, and 50% ownership of a seven-month-old commercial insulation company.

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