Conservative Multiplier More Appropriate in Valuation of Crop Insurance Agency
Court takes volatility of crop market when valuing insurance agency.
Evenson v. Evenson
Court takes volatility of crop market when valuing insurance agency.
Maine Considers Characterization of Professional Goodwill
Currently, Maine is one of a handful of states that has yet to decide whether the goodwill of a professional practice constitutes marital property and, if so, whether there should be a further distinction between enterprise goodwill (marital) and personal or professional goodwill (nonmarital).
Expert Finds Equitable Solution to Inflated Buy-Sell And Market Valuations
Expert persuades court to adopt income approach value of insurance brokerage, when market approach and buy-sell produce artificially inflated values.
Hess v. Hess
Maine considers characterization of goodwill value of a professional practice.
In the matter of Overbey
Expert persuades court to adopt income approach value of insurance brokerage, when market approach and buy-sell produce artificially inflated values.
In re the Marriage of Miller
In this appeal from a dissolution judgment, appellant wife challenges her spousal-maintenance award and argues also that the district court abused its discretion when it allowed respondent husband to testify regarding the present value of husband’s ins ...
Daniel Gates v. State Automobile Mutual Insurance Company
The Tennessee Court of Appeals determined how covered loss should be calculated under a business interruption insurance policy. It found that net income was “earned” when the contract was made, regardless of when payments under that contract were received ...
Enterprise Goodwill Disallowed If Based on Nonsolicitation Agreement
The issue in this marital dissolution case was whether the trial court correctly included enterprise goodwill in valuing husband’s insurance agency, Joseph Held Co.
Held v. Held
The issue in this marital dissolution case was whether the trial court correctly disallowed enterprise goodwill in valuing husband's insurance agency, Joseph Held Company.
Vicki Coudrain Lanza v. Louis Lanza
The Louisiana Supreme Court determined that a captive insurance agency was not a community property divisible in divorce because the husband had no ownership interest in the book of business he generated. However, it ruled that the renewal commission inco ...
Louisiana High Court Considered Whether Captive Insurance Agency Is Community Property
The Louisiana Supreme Court determined that a captive insurance agency was not a community property divisible in divorce because the husband had no ownership interest in the book of business he generated. However, it ruled that the renewal commission inco ...
Cooke v. Cooke
The issue in this marital dissolution was the value of husband’s interest in multiple interests in insurance groups subject to an antenuptial agreement.
Inconsistent Appraisal Report Results in Remand
The issues in this marital dissolution were the valuation of wife’s insurance agency and the “double-dipping” that wife claimed was a result of the improper division of the property.
Cooke v. Cooke
The issue in this marital dissolution was the value of husband’s interest in multiple interests in insurance groups subject to an antenuptial agreement.
Sampson v. Sampson
The issues in this marital dissolution were the valuation of wife’s insurance agency and the “double-dipping” that wife claimed was a result of the improper division of the property.
Goodwill ‘implicit’ in capitalization of excess earnings method
The issue in this marital dissolution was the value of husband’s insurance agency.
Walker v. Walker
Walker v. Walker ...
Jannie M. Walker v. Ernest B. Walker
The North Carolina Court of Appeals affirmed the valuation of an Allstate Insurance Agency. The agency had no tangible assets of significant value and its goodwill was valued using the excess earnings method. The lower court rejected a deduction for the p ...
Jannie M. Walker v. Ernest B. Walker
The North Carolina Court of Appeals affirmed the valuation of an Allstate Insurance Agency. The agency had no tangible assets of significant value and its goodwill was valued using the excess earnings method. The lower court rejected a deduction for the p ...
Insurance Agency Valued Using Excess Earnings Method
The North Carolina Court of Appeals affirmed the valuation of an Allstate Insurance Agency.
Insurance Agency Valued Using Excess Earnings Method
The North Carolina Court of Appeals affirmed the valuation of an Allstate Insurance Agency.
Peter Polyakov, et al. v. Paul Berg, et al.
The California Court of Appeal affirmed the lower court's grant of summary judgment to the defendents in this negligent misrepresentation and breach of contract action.
Expert Testimony Required in Negligent Misrepresentation in Connection With a Business Sale
The California Court of Appeal affirmed the lower court's grant of summary judgment to the defendents in this negligent misrepresentation and breach of contract action.
Failure to value business abuse of discretion
The sole issue on appeal was whether the trial court erred in failing to value husband’s insurance agency.