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Garris v Smith's G&G

The underlying case involved a contractual dispute between Smith’s G & G, LLC (Smith’s), the collective group of purchasers of a small country store, and the seller, Garris. Finding that Garris fraudulently misrepresented the amount of the business ...

Evidence of USPAP Violation Does Not Establish Appraiser’s Negligence Per Se

Olympic Coast Investment Inc., and individual investors (collectively OCI) hired Paul Iverson to conduct an independent appraisal of a gas station and convenience store for the purpose of making a loan in connection with the sale of the business.

Redevelopment Agency of the City of San Diego v. Attisha

California Court of Appeals approves use of comparable sales data from Pratt's Stats (and other) databases for use in determining goodwill value of businesses taken by eminent domain ...

Olympic Coast Investment, Inc. v. Gadini

The court in this case ruled that evidence that an appraiser failed to follow USPAP did not prove the appraiser's negligence per se, but had to be presented to the jury for a determination on negligence.

Value set by EBITDA but debt not deducted

In this marital dissolution, the court of appeals upheld the trial court's valuation of the husband's 50% interest in Rick & Vic's , a corporation that operates a Piggly Wiggly store under franchise.

In re the Marriage of Franzen

At issue is the valuation of the husband's interest in a closely-held food corporation.

Fair market value scrutinized in divorce

Suzanne Crismon, appellant, and John Crismon, appellee, divorced in September 1996, and entered into a property settlement agreement.

FMV standard in divorce scrutinized

Suzanne Crismon , appellant, and John Crismon , appellee, divorced in September 1996, and entered into a property settlement agreement. The agreement allowed Mrs. Crismon to take over Mr.

Crismon v. Crismon

At issue is the valuation of husband's interest in two convenience stores and certain commercial property.

Fair Market Value Upheld as the Appropriate Standard of Value

The Arkansas Court of Appeals affirmed the lower court’s use of fair market value as the standard of value in this case.

Linda Gibbs v. CIR

The Tax Court concluded that the interest portion of payments Gibbs received from her former husband in exchange for her interest in their convenience store business were not deductible from her income under IRC sec. 1041 - transfers incident to divorce.

Interest on Payments Received in Divorce Is Income

The Tax Court concluded that the interest portion of payments Gibbs received from her former husband in exchange for her interest in their convenience store business were not deductible from her income under IRC sec. 1041—transfers incident to divorce.

Priebe v. Priebe

Issue is the value of husband's one-quarter interest in four family businesses, including whether a forty-percent minority discount was appropriate in a divorce setting.

Application of Minority Discounts Determined on a Case-by-Case Basis

The South Dakota Supreme Court affirmed the application of a 40% minority interest discount to the husband's 25% interests in four family businesses. After reviewing cases from other jurisdictions, the supreme court noted that the application of a minorit ...

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