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8th Circuit Reallocates Value of Covenant Not to Compete to Intangible Assets Using a Nine-Factor Test

The parties to the sale of a beer distributorship allocated $1 million to the covenant not to compete and assigned no value to the company's intangible assets.

Appellate court affirms valuation that excluded potential income tax consequences

This appeal of the Guill marital dissolution concerned the husband's interest in TMS Design Services Inc. (TMS) and Diversified Leasing Inc. (Diversified).

Guill v. Guill

At issue is the valuation of husband's business interests and the admittance of expert testimony.

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