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Art Supplies

This U.S. industry comprises establishments primarily engaged in retailing specialized lines of merchandise (except motor vehicle and parts dealers; furniture and home furnishings stores; electronic and appliance stores; building material and garden equipment and supplies dealers; food and beverage stores; health and personal care stores; gasoline stations; clothing and clothing accessories stores; sporting goods, hobby, book and music stores; general merchandise stores; florists; office supplies, stationery and gift stores; used merchandise stores; pet and pet supplies stores; art dealers; manufactured home (i.e., mobile homes) dealers; and tobacco stores). This industry also includes establishments primarily engaged in retailing a general line of new and used merchandise on an auction basis.

Marijuana Stores

This U.S. industry comprises establishments primarily engaged in retailing specialized lines of merchandise (except motor vehicle and parts dealers; furniture and home furnishings stores; electronics and appliance stores; building material and garden equipment and supplies dealers; food and beverage stores; health and personal care stores; gasoline stations; clothing and clothing accessories stores; sporting goods, hobby, book and music stores; general merchandise stores; florists; office supplies, stationery, and gift stores; used merchandise stores; pet and pet supplies stores; art dealers; manufactured home (i.e., mobile home) dealers; and tobacco stores). This industry also includes establishments primarily engaged in retailing a general line of new and used merchandise on an auction basis (except electronic auctions).

Retail Stores, Small Specialty

This U.S. industry comprises establishments primarily engaged in retailing specialized lines of merchandise (except motor vehicle and parts dealers; furniture and home furnishings stores; electronics and appliance stores; building material and garden equipment and supplies dealers; food and beverage stores; health and personal care stores; gasoline stations; clothing and clothing accessories stores; sporting goods, hobby, book and music stores; general merchandise stores; florists; office supplies, stationery, and gift stores; used merchandise stores; pet and pet supplies stores; art dealers; manufactured home (i.e., mobile home) dealers; and tobacco stores). This industry also includes establishments primarily engaged in retailing a general line of new and used merchandise on an auction basis (except electronic auctions).

Stocker v. Stocker

Trial court did not err in adopting income-based valuation offered by husband’s expert; appeals court calls husband’s attack on his own expert “counterintuitive” where expert explained the value of the company was in its cash flow rather than its assets.

Court Rebuffs Litigant’s Attack on Own Expert’s Income-Based Valuation

Trial court did not err in adopting income-based valuation offered by husband’s expert; appeals court calls husband’s attack on his own expert “counterintuitive” where expert explained the value of the company was in its cash flow rather than its assets.

Intrinsic Value Appropriate in Marital Dissolution so No Discounts Applied

The issues in this case were whether, in valuing husband’s business interest, the trial court abused its discretion by failing to apply (1) a discount for lack of control (2) a discount for capital gains tax consequences (3) salary adjustments.

Owens v. Owens

Seeing that a sale of husband's interest in his corporation was not probable, the judge did not allow a minority interest to be applied.

613 Fairview Ave., LLC v. Pong's Corp. Inc.

The Washington Court of Appeals determined that the new business rule did not preclude an award of lost profits based on a breach of a commercial lease to a franchisee who was unable to open its franchise as a result of the breach.

Michael v. Michael

Issue was the fair market value of the parties' 92% interest in Michael Machine. Includes discussion of Revenue Ruling 59-60.

Court Rejects Extra 5% Key Person Discount Because Spouse Was Not Working Closely With His Business Over Past Five Years

In this divorce action, the major point of contention between the parties was the value of the couple’s 92% interest in Michael Machine Co. Inc., a machine company that also had invested in bank stocks.

Mochko v. Mochko

At issue is the valuation of husband's stock in a coin and collection company, pension benefits, and spoon collection.

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