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In re Marriage of Blazer

California appellate court declines to adopt the prohibition against “double- dipping” in divorce.

Value of Goodwill Lost Through Condemnation Is Supported by Evidence of Increased Costs

The issue in this condemnation case was the decrease in goodwill value caused by the eminent domain action of the Redevelopment Agency of the city of San Diego (the Agency).

The Redevelopment Agency of the City of San Diego v. San Diego Specialty Produce, Inc.

Court affirms company's claim for loss of goodwill and claim that value of subleasing unused space should reduce the judgement since it was not reasonable to do so.

Net Gift Doctrine Not Applicable If Obligation Too Speculative

Decedent held a controlling interest in National Fruit Products Inc., a privately held corporation.

Estate of Armstrong v. United States

The estate argued the "net gift doctrine," contending that the children's obligation to pay additional gift taxes as a condition of the gifts had substantially reduced the value of ...

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